Payday Super Regulations — further details for SMSFs
If you have an SMSF, find out how the new Payday Super Regulations will impact SMSFs when Payday Super starts from 1 July 2026.
With the Payday Super Regulations starting from 1 July 2026, take the time to see how the changes will impact your SMSF.
Contribution allocations: a closer look
SMSFs will still have up to 28 calendar days after the end of the month in which a contribution is received to allocate or return super contributions. This has not changed as a result of the Regulations.
Super funds will have 3 business days (reduced from 20 business days) to allocate or return super contributions.
Other key details in the Regulations
- Confirmation of which types of payments are excluded from qualifying earnings (payments that don’t attract superannuation guarantee).
- Provides details on how the administrative uplift amount, included within the super guarantee charge calculation, may be reduced.
These Regulations supports planned SuperStream improvements, including:
- clearer error messaging
- the new Member Verification Request (MVR) so employers can confirm fund details before paying
- New Payment Platform (NPP) enabled payments.
What SMSFs should do
All funds and SMSFs must be ready for Payday Super by 1 July 2026. Make sure your electronic service address (ESA) provider continues to support the updated SuperStream standards so your SMSF can keep receiving contributions on time.
For more Payday Super information, speak to Intuitive Super on 1300 856 064 or visit ato.gov.au/paydaysuper.
Source: ATO.gov
Reproduced with the permission of the Australian Tax Office. This article was originally published on https://www.ato.gov.au/newsroom/smallbusiness/
Important: This provides general information and hasn’t taken your circumstances into account. It’s important to consider your particular circumstances before deciding what’s right for you. Although the information is from sources considered reliable, we do not guarantee that it is accurate or complete. You should not rely upon it and should seek qualified advice before making any investment decision. Except where liability under any statute cannot be excluded, we do not accept any liability (whether under contract, tort or otherwise) for any resulting loss or damage of the reader or any other person. Any information provided by the author detailed above is separate and external to our business and our Licensee. Neither our business nor our Licensee takes any responsibility for any action or any service provided by the author. Any links have been provided with permission for information purposes only and will take you to external websites, which are not connected to our company in any way. Note: Our company does not endorse and is not responsible for the accuracy of the contents/information contained within the linked site(s) accessible from this page.
