Payroll: Support for Payday Super (AU)

From 1 July 2026, employers must calculate and pay employees' super guarantee following the new PayDay Super guidelines.

These changes affect almost every aspect of how super guarantee is managed. The changes that affect MYOB Acumatica — Payroll, are:
  • Payments are now paid with each pay cycle, rather than quarterly
  • Superannuation guarantee (SG) and superannuation guarantee charge (SGC) are now calculated off a single earnings base, called qualifying earnings
  • The maximum contributions base calculation are changing to annual, rather than quarterly
  • Qualifying earnings are included as part of mandatory STP reporting.

To help you stay compliant with the new Payday Super rules, we have made changes to a number of screens. Employers are responsible for making sure that the system is set up correctly.

Marking Pay Items as Qualifying Earnings (QE)

To allow you to select which of your pay items are included as qualifying earnings, we have added a new Liable for Qualifying Earnings (QE) field to the Pay Item Liabilities (MPPP1025) screen. This determines the pay items that are included in PayDay Super calculations.

The Liable for Qualifying Earnings (QE) field is linked to the existing Liable for Superannuation (SG) field:
  • On upgrade, all existing pay items that are flagged as Liable for Superannuation Guarantee (SG) will also be flagged as Liable for Qualifying Earnings (QE).
  • Any new pay items will automatically flagged as Liable for Qualifying Earnings (QE) when you select Liable for Superannuation Guarantee (SG)

Pay Item Threshold Change to Employer Super Pay Items

To keep you compliant with the new maximum contributions base calculation, we have updated the pay item threshold for all pay items with the EMPLOYER SUPER - Employer type. The threshold is based on business date:
  • Before 1 July 2026, the threshold is quarterly
  • On or after 1 July 2026, the threshold is annual.

Changes to STP Reporting

Qualifying earnings are now included in STP reporting. This is a year-to-date figure, and no further amounts are reported once it reaches the maximum contributions for the year. Year-to-date super guarantee (SG) liability is still also included in your STP reporting.

STP reporting requirements for payee types are not changing. Contractors are still voluntary to report via STP, even though QE now includes contractors treated as employees for SG.

Superannuation Batch Frequency

You now need to pay PaySuper with each pay run.

There is no change to your usual processes in MYOB Acumatica, except for processing and paying patches more frequently. Go to the Create Superannuation Batch screen, select the pay run that was just paid, and submit your batch to your super clearing house or the PaySuper service as usual.

Improved Handling of Super Batches when Adjusting Pays

With the increased frequency of super payments, you need to be careful to make sure pay adjustments are processed and paid quickly. We've made some improvements to the pay adjustment workflow to help with this.

To make it easier for you to keep track of super batch adjustments, we've made some changes to the Create Super Batch (MPPP5005) screen to improve visibility:
  • we've added a new Adjustment Type field to the main table, so you can see whether each line is the Original pay run, a Negative adjustment or a Positive adjustment.
  • Negative and positive adjustment pairs are now linked, so selecting or deselecting one part of the adjustment does the same for the other.
  • The Pay Run From/To filter now only lists original pay runs (while adjusted pay runs are hidden from the screen, their contributions are still included in the results when they fall in the selected date range).
To give you a single place to see and manage unpaid super adjustments, we've also added a new Adjusted Contribution tab to the Create Super Batch (MPPP5005) screen.
  • The new tab shows all unpaid adjustments for completed pay runs that haven't yet been added to any batch, in the 90 days before the selected End Date.
  • To add adjustments to the active superannuation batch, select the adjustments you want to pay and click the new Add Selected Adjustments action. They appear to the Contributions tab, ready to be included in your batch.

Your Responsibilities: How to be Compliant

While the ATO has given advice they will be focusing enforcement on employers who don't do the right thing, if you don't pay super guarantee in full, on time, and to the right fund, you may be liable for penalties called super guarantee charges (SGC). For more information, see The Super Guarantee Charge on the ATO website

Here are some steps you can take to help avoid these charge:
  • Before July 1, review your pay items and make sure they are flagged as Liable for Qualifying Earnings (QE), and Liable for Superannuation (SG) as per ATO guidelines.
  • Make sure you make all super guarantee payments within 7 business days after each regular pay run.
  • There are rare cirumstances where a pay item may need to be flagged as Liable for Superannuation (SG) but not Liable for Qualifying Earnings (QE), however in most cases you will need to tick both of these boxes.