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.

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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 information, speak to us 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/

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