Payday Super Readiness Checklist

From July 1, businesses will need to make their superannuation contributions at the same time as when they pay wages. Previously, you could make super contributions as infrequently as once every three months, so switching to contributing super on payday will be a massive change for most businesses, especially for those paying wages each week.

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The ATO will take a tiered approach to penalties in the first year depending on severity of non-compliance. Penalties will vary depending on the risk zone and specific situations, such as:

Up to 200% of the Super Guarantee Charge (SGC) if you fail to provide a SGC statement when required
Up to 75% of the shortfall if you pay less of the SGC than you should
Directors penalties equal to any unpaid amount

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Learn more about the different penalties via the ATO website. It’s important to note that the law still applied from 1 July 2026, but the Practical Compliance Guidelines will determine when you could be penalised in that first year.

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We’ve created the checklist below to help you understand what processes and expectations your business should have in place by 1 July 2026 to avoid being classed in any of these higher-risk zones.

Tanda’s Payroll solution is already capable of making super payments each payrun, with dozens of businesses already meeting payday super obligations using Tanda.

If you’d like a demo of Tanda Payroll and our payday super functionality, visit tanda.com.au/see-tanda. If you’re a Tanda customer, you can get started by following our Guide to Payday Super in Tanda.