Payday Super checklist for employers and advisers

Use this checklist to confirm an employer is calculating super on qualifying earnings, paying so the fund receives it within 7 business days of each payday, and reporting QE and super liability through STP.

A working checklist for employers moving to Payday Super, and for the accountants and bookkeepers who advise them. Every item is drawn from ATO guidance; the detail and sources are in the Payday Super guide.

General information only, not legal or tax advice. Check the current rules against the source before relying on this. Reviewed 18 October 2026.

How to use it

Copy the checklist into the client file or job. Work through the employer section with the person who runs payroll, then complete the adviser section yourself. Record the date and who checked each item, and keep a note of any decision, such as why a leave loading is excluded from qualifying earnings.

Employer checklist

Payroll set-up

Super is calculated at 12% of qualifying earnings (QE) for each pay run, not ordinary time earnings
Pay items are mapped as QE or not QE: commissions (including outside-hours commissions) are QE, overtime is not
Salary sacrifice to super is added back into QE; salary sacrifice to other benefits is not
Annual leave loading is treated as QE unless there is written evidence it is clearly linked to lost overtime
Bonuses paid solely for work outside ordinary hours are excluded from QE
The 2026–27 maximum contribution base of $270,830 per year is set up in payroll
Any SG shortfall exemption certificates are recorded, with their start date

Paying on time

Super is paid on payday, or early enough for the fund to receive it within 7 business days
The due date for each pay run is counted using public holidays for the whole of any state or territory, not just local ones (see the due date calculator)
The clearing house or payroll provider's processing time is known and allowed for
New Payments Platform payment is used where the provider offers it
Member verification is run before the first contribution to a new fund, where the software supports it
New starters, new funds and rehired workers are flagged, with first contributions within 20 business days
Out-of-cycle payments (bonuses, commissions, allowances, back pay, payments in advance) are paid with the next regular payday's super
Contractors paid on invoice who are employees for SG are treated as having their own QE day for each payment
Choice of fund, stapled fund and default fund steps are followed for every new employee

Single Touch Payroll

STP reports are lodged on or before each payday
Year-to-date QE is reported for every employee
Year-to-date super liability is reported, including award or agreement super above SG
The switch from OTE to QE reporting is done before 1 July 2027
STP errors are corrected in the next pay event or an update event

Records and the old regime

Small Business Superannuation Clearing House records were downloaded (it closed on 1 July 2026)
Quarterly SG for periods up to 30 June 2026 is fully paid
Calculations, payment dates and fund receipt dates are kept for each payday
Records of any ATO exceptional circumstances determination relied on are kept

Adviser checklist

Questions

What should employers check first for Payday Super?

That super is paid on payday or early enough for the fund to receive it within 7 business days, counted with all whole-of-state public holidays. Then check that pay items are correctly mapped to qualifying earnings.

When must STP stop using OTE?

The ATO accepts OTE in pay events until 30 June 2027. From 1 July 2027, reports that don't include both QE and super liability will be rejected.

Sources

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Payday Super checklist