Highlights

  • For SMSFs, that depends on the fund's electronic service address, or ESA, being set up correctly.
  • Super Fund Lookup is the public register employers and other funds use to check an SMSF's status.
  • Hypothetical example: a member changes jobs in August 2026 and gives her new employer the SMSF's details.
  • On checking, the trustees find the fund's ESA was registered only for rollovers when the fund was set up.

Payday Super has changed the rhythm of employer contributions.

New figures shared by the ATO suggest many funds were not ready. around 40,000 contributions were returned from funds to employers in July alone because the funds did not have an active ESA.

What the ATO said

The approach suggests the ATO had seen a significant number of operational errors since Payday Super began, many linked to problems with funds' ESAs.

Ms Grant's suggestions for trustees, as reported, were to:

  • check that the fund's ESA is set up to receive contributions, noting that some are set up only for rollovers;
  • keep the ESA provider subscription current, because a lapsed subscription means employers cannot send contributions using SuperStream messages;
  • keep the fund's bank account details up to date and confirm with the bank that the account can receive real-time payments such as Osko;
  • monitor contributions as they arrive; and
  • keep the SMSF annual return up to date.

On the last point, she said that a return more than two weeks overdue changes the fund's status on super fund Lookup to "regulation details removed", which can make it difficult for employers to contribute.

Why the ESA matters

An ESA is the address an SMSF uses to receive SuperStream messages, including the data that accompanies employer contributions and rollovers.

Some ESA providers offer different services, and a fund that has used its ESA only for rollovers may not be set up to receive contribution messages.

The Super Fund Lookup connection

That is why keeping lodgments current is not only a compliance matter. It also keeps contributions flowing.

Practical considerations for trustees

A short health check can prevent most problems. Trustees could:

  • log in to their ESA provider account and confirm the service covers contributions as well as rollovers;
  • check the subscription renewal date and set a reminder;
  • confirm the ESA, bank account and ABN recorded with the ATO match the details given to each employer;
  • check the fund's Super Fund Lookup status from an employer's perspective;
  • review bank statements against payslips each month to spot contributions that should have arrived but did not; and
  • talk to the fund's Accountant about any overdue annual returns.

Her first two contributions never arrive.

The takeaway

Under Payday Super, an SMSF's ability to receive employer contributions depends on a working ESA, accurate bank details and an up-to-date lodgment record.