Payday Super Webinar and Q&A

In most cases you do need to pay superannuation on annual leave loading as part of Ordinary Time Earnings (OTE), where it is not demonstrably referrable to the loss of opportunity to work overtime. We recommend you refer to the wording in the relevant award, enterprise agreement, contract or reach out to our Global Employer Services team at RSM.

If you are unsure on what pay elements are superable, we recommend you refer to the wording in the relevant award, enterprise agreement or reach out to a HR advisor.

We recommend you refer to the wording in the relevant award, enterprise agreement or reach out to RSM's Global Employer Services team on what is superable.

All commissions moving forward, regardless of whether they are paid to recognise overtime, will be considered qualifying earnings going forward. Previously, commissions may have been excluded from ordinary time earnings (OTE) where they were paid in respect of overtime hours of work. We recommend any historical payments of commissions are reviewed to confirm whether they are excluded from OTE (i.e., payments prior to 1 July 2026).

Unfortunately super is payable on wages as processed via the payroll. Generally, for an employee an adjusted pay run would fix this. However, if the employee has been terminated, this is not an option. Accurate review of pay is required to ensure the correct payments have been made before all pay runs

Without knowing the details of your subcontractor arrangement we are unable to give general advice. Review ATO links such as ATO – super for independent contractors or consult your advisor.

If payments to contractors are paid quarterly yes, if paid more frequently this should be in line with Payday super.

Payday super applies to contractors and therefore super should be paid within 7 business days.

Yes, for some employers and payments, this will be cumbersome. We recommend reviewing processes to figure out the most efficient way of maintaining compliance.

None have been noted in legislation or the explanatory memorandum.

None have been noted in legislation or the explanatory memorandum.

Yes, director fees should be processed via payroll and super paid in line with Payday super requirements

Yes, director fees should be processed via payroll and super paid in line with Payday super requirements.

Best practice would be to pay a fixed wage monthly and/or undertake a top-up. Ultimately, super should be paid within 7 business days of payroll processing.

Yes you can opt in early. We recommend opting in sooner to allow time to test any updates made to your organisation’s systems and processes.

Payday super requires contributions to be paid into the employee nominated fund within 7 business days. We recommend paying the same day as payroll to the clearing house to ensure contributions reach employee accounts within 7 business days.

If you make a payment out of cycle, your SG contribution must be received by the super fund within 7 business days after the next payment of qualifying earnings that is not out of cycle. The ATO can determine what qualifies as out of cycle.

7 business days applies from the date of payment of each pay cycle. If paid 30th, 7 business days from 30th; if 27th, 7 business days from 27th.

Yes, 7 business days applies to all pay runs, including out-of-cycle or unscheduled payments.

It is 7 business days. Original draft legislation said 7 calendar days, but final legislation specifies 7 business days.

Payments made before 1 July 2026 follow existing quarterly obligations. New rules apply for payments after 1 July.

Most payroll systems have an inbuilt clearing house available, e.g., Xero (SuperChoice), Employment Hero Pay (HeroClear), Beam, ClickSuper.

If using a compliant clearing house, yes. Contact your provider to understand updates aligned with Payday super.

No, you can still use clearing houses; only the ATO Super Clearing House is being decommissioned.

Legislation places responsibility on the employer. Review agreements with your clearing house to understand recourse if delays occur.

Once the authoriser approves the batch, direct debit is processed overnight. Payments can take up to six business days to reach the fund, depending on SuperStream compliance. Once the fund receives the payment, the batch status updates to ‘Paid’. Confirm timelines with Xero.

Most clearing house providers have a standalone portal; options include SuperChoice, Beam, ClickSuper.

Virtual bank accounts may be an option, such as Airwallex, Paytron.

Clearing house providers show statuses such as “Sent to fund.” You can view submission dates, receipt by clearing house, and when contributions are sent to each fund.

Same as above — check your clearing house batch details to confirm status and dates.

We recommend paying super in line with payroll. Paying in advance could trigger an ATO audit as STP and Payday super allow the ATO to match contributions in time.

Contributions count toward the relevant concessional cap when paid. For June 2026, Q4 contributions (paid in July) and any other July contributions count toward the cap. Manage salary-sacrifice adjustments to avoid exceeding caps.

Payments made in July 2026 will count toward 2027 FY. Ensure prior and current payments are reconciled to avoid exceeding caps.

Payday super relates to contributions by employers. Employers, clearing houses, and payroll software are most impacted.