Payday Super Employer Checklist

1. Payroll and Systems Readiness

☐ Confirm payroll software can:

• Calculate SG on qualifying earnings each pay run

• Support payday-aligned super payments

• Apply the annual Maximum Contributions Base (MCB) per employee

• Report SG amounts via Single Touch Payroll (STP) each pay cycle

☐ Confirm payroll calendars align with payment capability
☐ Identify how off-cycle payments (bonuses, corrections, terminations) will be handled

2. Payment and Banking Arrangements

☐ Confirm your clearing house or payment method can:

• Process super payments every pay cycle

• Meet the 7 business day receipt requirement

• Handle higher payment frequency without batching delays

☐ Confirm banking cut-off times and settlement delays
☐ Identify contingency arrangements for rejected or failed payments

3. New Starter and Onboarding Processes

☐ Review onboarding workflows to ensure:

• Super fund details are collected promptly

• Stapled fund checks occur early

• The 2-week new starter grace period is correctly applied

☐ Confirm escalation process if super details are missing or invalid

4. Data Quality and Exception Management

☐ Define internal processes for:

• Managing rejected contributions

• Correcting data errors quickly

• Reissuing redirected payments within required timeframes

☐ Assign clear ownership for super exception handling
☐ Ensure reconciliation processes are in place for frequent payments

5. High Income Earners

☐ Confirm payroll systems can:

Track qualifying earnings across the financial year

• Stop SG contributions once the annual MCB is reached

• Apply the cap correctly on a per-employee basis

☐ Review impacted employee groups and remuneration structures

6. Cash Flow and Pay Cycle Impacts

☐ Assess impact of more frequent super payments on cash flow
☐ Review whether pay cycle changes are required (e.g. weekly to fortnightly)
☐ Engage finance teams early to plan funding and liquidity changes

7. Third-Party Providers

☐ Confirm readiness with:

• Payroll provider

• Accountant or outsourced payroll services

• Clearing house provider

• Banking partner

☐ Obtain timelines for system updates and testing windows

8. Internal Training and Governance

☐ Train payroll, HR and finance teams on:

• New timing requirements

• Error handling and escalation

• Compliance and penalty implications

☐ Update internal policies, procedures and controls
☐ Confirm governance and sign-off arrangements

9. Employee Communication

☐ Identify whether changes to payroll timing or processes require staff communication
☐ Update onboarding and super-related materials if required
☐ Prepare messaging on:

• Super being paid with pay cycles

• Importance of keeping personal details up to date with both their payroll department and their super fund (noting that such information will not always be shared)

• Taking care and understanding the potential impacts when making super changes such as rolling over or consolidating super accounts

10. Ongoing Monitoring

☐ Monitor updates from:

• ATO

• Treasury

• Payroll and clearing house providers

• Your super fund

☐ Schedule system testing ahead of 1 July 2026
☐ Plan a post-implementation review after go-live