Payday Super Regulations: further details for SMSF’s

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.


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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As a self employed single woman it has been important that my finances be well looked after. Although my superannuation is not very high, Priy has met with me every year and has diligently and painstakingly taken the time to explain suggested changes that will benefit me. Apart from this he is obviously keeping up to date with everything, as suggested changes are made throughout the year. When, for health reasons, I retired a couple of years ago, Priy spent a great deal of time with me "revamping" my fund to lower risk and transferring it to a tax free fund. Now as I approach 65, Priy is again taking the time to advise me how to best deal with Centrelink and make my money last the remainder of my life. It is obvious that Priy is enthusiastic and passionate about his work, and a great comfort to me to know that I am in good hands.
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I just want to write to say thank you for all that you have done for me in putting in place and then managing my various insurances including income cover and cover in respect of particular events or illnesses known as trauma insurance. As a busy lawyer, I often find that I, and I am sure other lawyers tend to attend to other people’s business and affairs more diligently than we attend to my own. In this regard, I am very thankful that you were (and still are) attending to my insurance related affairs.
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David DuongTrauma & Income Protection Claims
My husband Bruce and I have been clients of Daniel Baschera for 8 years now. Daniel has provided us with sound financial advice of which we are truly grateful for. Daniel also recommended us to set up insurances to protect us in the event of a significant illness or injury. We took on Daniel's advice and set these up and I am so pleased we did. Earlier this year I was diagnosed with breast cancer, and I faced a number of medical procedures, and I continue to have treatment. I was extremely worried about the financial impact this would have on us. I phoned Daniel and he took care of everything and made a claim for us under our insurance policy. He kept me updated and I was pleased that my claim was approved and I did not need to worry about the financial impact whilst dealing with significant health issues. Luke Caspersz who works with Daniel is also absolutely outstanding in terms of his communication and support. We are truly grateful to be clients of Daniel's – He is professional, honest and incredibly supportive and I cannot thank him and Luke enough. I am truly grateful for everything they have done for us.
Samantha VivianTrauma & Income Protection Claims
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