What is Payday Super?
Payday Super is a key reform aimed at closing the superannuation guarantee (SG) gap. Under it:
- Employers will eventually be required to pay super contributions on the same day they pay salary and wages. (ato.gov.au)
- From 1 July 2026, contributions must arrive in employees’ super funds within 7 calendar days of payments that include Ordinary Time Earnings (OTE). (ato.gov.au)
What is MVR & the tech requirement?
- Member Verification Request (MVR) will verify that the super fund details provided by employees are correct and that the fund will accept the contribution. (softwaredevelopers.ato.gov.au)
- Digital Service Providers (DSPs), i.e. payroll & payroll-software vendors, are expected to provide MVR functionality by 1 July 2026. (softwaredevelopers.ato.gov.au)
- Super funds will indicate readiness via updates to Unique Super Identifier (USI) via the Fund Validation Service. Employers should begin using MVR as soon as possible when available. (softwaredevelopers.ato.gov.au)
Other changes
- The Small Business Superannuation Clearing House (SBSCH) will close on 1 July 2026. (ato.gov.au)
- SuperStream error messages will become more meaningful, helping resolve data or payments issues faster. Single Touch Payroll (STP) reporting requirements are updated to require reporting of both OTE and Super Liability fields. (ato.gov.au)
What employers should do now
- Talk with your payroll and accounting software vendor to confirm when DSP support for MVR and related tech will be available.
- Review current super contribution timelines and processes to ensure you can meet within-7-day timing from July 2026.
- Prepare to close or move off SBSCH service by mid-2026 if your business uses it.
- Update STP reporting practices to include required fields where applicable.
Bottom line: Superannuation compliance is becoming more real-time, transparent and tech-driven. Employers must adapt their systems and workflows fast to avoid penalties or late payments when the new rules kick in around mid-2026.