Prepare for Payday super

Payday Super changes both how and when you pay your employees’ Super Guarantee (SG). From July 1, 2026, employers must pay super on payday (referred to as QE day), at the same time as salary and wages.

Currently, super can be batched monthly or quarterly. Under the new rules, super must be paid with each pay run, batched by ABN and payment date (QE Day), and received by the employee’s super fund within 7 business days (with limited exceptions).

Key facts about Payday super:

• Starts 1st of July 2026 mandatory for all employers
• Super must be paid every payday, not monthly or quarterly
• Contributions must be received by the employee’s fund within 7 business days of the payslip payment date
• The ATO will have near real-time visibility of compliance
• Reduce tolerance for late or delayed super payments
• This is a cash flow change for many businesses, so forward planning is important

  Please note: This reform applies to all foundU platforms that use our Pay feature. If you are a No Pay platform that pays externally to foundU, the responsibility will sit with your external payroll provider. Payday Super does not apply in New Zealand, and therefore, these platforms will not receive any related changes.

How does Payday Super affect you?

Payday Super changes when and how often super is paid, basically moving from larger, infrequent payments to contributions made with every pay run. This means faster processing, quicker error correction, and greater transparency.

The table below compares how super works today versus after the Payday Super reform takes effect on 1 July 2026, highlighting key shifts in timing, reporting, and compliance. These changes apply to any compliant payroll provider, not just foundU. 

  For more information about Payday Super and the key changes dictated by the ATO, check out the ATO's main Payday Super resource.

Over the coming months, you’ll begin to see a series of updates across the platform to support Payday Super. All changes will be in place by the 1st of July, with many introduced earlier to give you time to adapt, take action, and become familiar with new processes and key terms ahead of the deadline.

As you read on, refer to the next section, 'Key Actions and timeline of events', for guidance on what you can do before July 1st to prepare for the new reform.

Here is what's changing in foundU:

• SSID (Software Subscription ID) registration 
  • This is a new ATO security requirement - a unique Software Subscription ID is generated per ABN. 
  • You’ll need to register each SSID for your platform in the ATO Access Manager portal. 
• QE (Qualifying Earnings) reporting to the ATO
  • Qualifying earnings (QE) is a new term for the types of payments you make to employees that are used to calculate the super guarantee (SG) under Payday Super.
  • All wages, leave types (including system TOIL/RDO), pay items, allowances and ETP components will be mapped to determine whether they are considered QE.
  • From 1 July, QE data will be reported to the ATO through STP.
  • foundU has automatically mapped your existing pay items, allowances, and leave types, so no manual action is required, unless you create new items from 20 April onwards.
  • QE mapping is visible for pay items and allowances in the Pay Item and Allowance Schedule.
  • From 1 July, QE will also appear in STP submissions, reports, and employee year-to-date (YTD) earnings.
• New “QE Day” super batching 
  • From 1 July, superannuation will be automatically batched by payslip payment date and ABN. 
  • Standard batches are due within 7 business days to the employee's bank account. 
  • You’ll be auto-migrated on 1 July, or you can opt in from early May to get ahead.
• Employee Super Guarantee (SG) and super cap changes 
  • From 1 July, the Employee Super Guarantee cannot be set below 12%.
    • Employees set below 12% will be migrated to 12% by default on 1 July.
    • Employees who are set at higher than 12% will not be changed.
  • The Super Cap (MSCB) moves to annual calculation. 
    • A new SG Exemption Certificate feature covers high-earner edge cases.
    • You'll be able to record the start date and upload the relevant exemption certificate, with the system automatically managing the application and expiry (which will always align with the end of the financial year).
    • Following expiry, Super Guarantee (SG) will automatically revert to 12%, with a full history retained for audit purposes.
• Minimum Super Setting 
  • From 1 July, this will be calculated per pay period (not per payslip). 
  • The system will pay either the SG rate or the minimum super, whichever is greater.
• Updating our onboarding flow to support integrated super stapling
  • Employees' TFN will be collected prior to superannuation selection.
  • New super stapling will surface any existing funds for that employee during onboarding. 
  • Beam Member Verification will validate an employee's super details before payment for those platforms that use our Beam integration.

Here is what you'll need to do to start preparing for Payday Super prior to 1 July. We have clearly outlined what is 'ready to action now' and the relevant deadlines for the other items!

1. Train your payroll team on the changes - ready to action now
   • Share this guide with them to be across platform changes
   • Review the ATO's Payday Super information
2. Register your SSID with the ATO - ready to action now  
   • Deadline to action: 1 July, 2026
   • Time to implement: 5 minutes per ABN
     •   Guide to action here.
3. Opt in to the new QE Day batching - available from early May
   • Deadline to action: Optional until 1 July, but we highly recommend opting in prior. Opting in early lets you test the new process before EOFY pressure arrives. 
     • Platforms that have not opted in will be automatically migrated on 1 July.
   • Time to implement: It takes approximately 5 minutes to enable this change, after which you’ll begin processing Superannuation in line with each payment date.
     •   Guide to action here.
4. Review employees set to 0% Super guarantee - ready to action now  
   • Deadline to action: 1 July, 2026
   • Time to implement: If this has been set for super-cap reasons, the new annual Max Super Contributions Base handles it automatically. Review and move these employees to 12% now. Anyone still below 12% on 1 July will be auto-migrated by foundU.
     •   Guide to locate employees' SG.
5. Let your employees know about the upcoming changes - recommended in June
   • Their super will now be paid every pay cycle and should arrive in their fund sooner. Ask them to check that their super fund details are up to date and correct.
     •   ATO's suggestions to tell employees
6. Review external clearing house procedures (if applicable) - ready to action now  
   • If you use a clearing house outside of foundU, review your process to ensure that superannuation is received by the employees' funds within 7 business days of each payment date. 
   • Deadline to action: 1 July, 2026

  Hot tip: We strongly recommend using foundU’s built-in clearing house via Beam to keep the full workflow compliant in one place.

Our business doesn't process payroll in foundU. Instead, we do this in external software. Will these changes still apply?

Yes! Payday Super requirements still apply regardless of where payroll is processed. 

If you use an external payroll system, you’ll need to ensure it supports the new requirements, including Qualifying Earnings (QE) reporting and timely Super Guarantee (SG) payments in line with Payday Super legislation.

Do I need to take any action to enable Qualifying Earnings (QE) mapping?

No, foundU has automatically mapped all existing pay items, allowances, and leave types. You’ll only need to review QE mapping when creating new items from 20 April, 2026 onwards.

When do I need to opt in to Payday Super changes?

Opt-in is optional until the 1st of July, but it’s strongly recommended to try it earlier to test the process, make any necessary adjustments, and become familiar with the changes before end-of-financial-year pressures.

What is super stapling?

Super stapling is a requirement that ensures an employee’s superannuation fund stays with them when they change jobs. Instead of being automatically assigned a new default fund by each employer, the employee is “stapled” to their existing super fund.

When a new employee starts, employers must check with the ATO to see if the employee has a stapled fund. If they do, contributions must be paid into that fund, unless the employee chooses a different fund.

This helps employees keep their super in one place, reducing multiple accounts and avoiding unnecessary fees.