A practical guide for employers preparing for 1st July 2026
From 1st July 2026, superannuation guarantee (SG) contributions must be paid on payday, not quarterly. The Australian Taxation Office's (ATO) new data matching framework will match Single Touch Payroll (STP) and fund data every pay cycle, making calculation errors visible within weeks rather than quarters.
This checklist covers the five areas of readiness most organisations have not fully addressed:
- The new rules: Qualifying Earnings (QE) replacing ordinary time earnings, the restructured SG charge framework, expanded STP reporting, and what the ATO compliance matching means in practice
- Systems: payroll software readiness, clearing house transition, member verification request capability, and testing a full pay run under the new rules before 1st July
- Data: fund detail accuracy, onboarding process updates, STP cross checks, and archiving small business clearing house records before closure
- Calculations: SG accuracy across employee types, annual maximum contribution base tracking, contract type handling, exemption certificate suppression, pay code classification, and contribution timing rules
- Governance: cash flow modelling, director liability exposure, the ATO's three tier risk framework under Practical Compliance Guideline 2026/1, historical superannuation compliance, and post payroll review processes
Section 4 is where this checklist differs from every other guide available. It covers the most common areas where superannuation calculation errors occur, from incorrect pay code mapping to salary sacrifice treatment, contractor eligibility, and commission classification.
Built for payroll managers, CFOs, general counsel, and anyone accountable for superannuation compliance.