Payday Super has been law since 1 July 2026, yet several of the ATO rulings employers need to apply it with confidence are still drafts. Guidance on workers supplied through labour-hire and other intermediaries, on people who have more than one working relationship with the same employer, and on what counts as "qualifying earnings" has not been finalised. Four months in, Payroll teams are running a new system while some of its rules are still settling.

A quick refresher on Payday Super

Since 1 July 2026, employers have had to pay super guarantee contributions much closer to payday, generally within seven Business days, rather than quarterly. The super guarantee rate is 12 per cent.

The ATO now matches Single Touch Payroll year-to-date qualifying Earnings against contributions reported by funds and the dates they were received. It says mismatches can come from a missing ABN in the SuperStream message, a different ABN from the one in STP, unmatched workers, or late or incorrect STP reporting.

The penalty regime has changed too. According to the ATO, the super guarantee charge is now assessed by the ATO, interest is charged at the general interest charge rate and the charge is deductible. Penalties are 25 per cent or 50 per cent of unpaid SGC, depending on prior penalties, compared with a previous maximum of 200 per cent.

Labour hire and intermediaries: still a draft

The ATO published draft ruling SGR 2026/D1 on 17 June 2026. It deals with work arranged through intermediaries, such as labour-hire firms, and is intended to replace SGR 2005/2.

Comments closed on 31 July. The ATO's advice-under-development program lists the date for the final ruling as "to be advised".

That matters because labour-hire arrangements raise a basic question: who is the employer for super purposes, the business where the work is done or the firm that supplies the worker? Until the final ruling is out, businesses on both sides are working from the draft and the old ruling it is set to replace.

Multiple jobs with the same employer

A second gap involves people who have more than one employment relationship with the same person. The ATO lists a separate draft super guarantee determination on "multiple employment relationships with the same person", which it says will apply from 1 July 2026.

This is a practical issue for employers whose staff hold two roles, for example a permanent part-time position and a casual shift in another part of the business. How earnings are treated across those roles can affect the super guarantee owed and how it is reported. Until the determination is final, employers in that position are relying on draft guidance for a rule that already applies.

Related draft SGD 2026/D1, on payments for a person's labour under section 12(3) of the Superannuation Guarantee (Administration) Act, was published on 2 September 2026, with comments closed on 2 October. The ATO says SGD 96/2 is to be withdrawn. The SMSF Association has made a joint submission on SGD 2026/D1.

Qualifying earnings: on hold for an appeal

The third piece is LCR 2026/D1, the draft law companion ruling on qualifying earnings. Qualifying earnings is the base on which super guarantee is calculated under Payday Super, so this guidance is central.

The ATO says the final ruling is on hold pending the appeal in Department of Education v Commissioner of Taxation [2026] FCA 898. It published an interim decision impact statement on 5 August 2026.

In other words, the ATO is waiting for the courts before it locks in its view. Employers in the meantime have the legislation, the draft ruling and the interim statement to work from.

Hypothetical example: An employer pays a worker $2,000 in qualifying earnings for a fortnight. At the 12 per cent super guarantee rate, the contribution is $240, due within the Payday Super timeframe. If the employer got the calculation wrong and an SGC of, say, $300 were assessed, a 25 per cent penalty would be $75 and a 50 per cent penalty would be $150, on top of the charge itself. The figures are illustrative only, but they show why the definition of qualifying earnings, and getting it right each pay run, matters.

Year one: the ATO's approach and employer obligations

The ATO has signalled a measured approach in the first year. Its compliance guidance, updated on 21 June 2026, says that from 1 July 2026 to 30 June 2027 it will prioritise employers who paid no super guarantee or less than the minimum.

Employers who pay on time and in full and fix errors promptly are "not expected to be the focus" of compliance action, the ATO says.

There is another draft on the way that bears on enforcement. Comments on PS LA 2026/D4, about Commissioner-initiated super guarantee assessments under section 36 of the SGAA, close on 13 November 2026.

The ATO is also running a targeted consultation on the design of a wholesale voluntary disclosure process for Payday Super, expected to finish in December 2026.

None of this changes the core obligation. Employers still need to pay the correct super guarantee on qualifying earnings within the required timeframe.

Practical steps include:

  • checking that the ABN in SuperStream messages matches the ABN used for STP;
  • reviewing labour-hire and contractor arrangements against the draft intermediaries ruling;
  • identifying any staff with more than one role and documenting how their earnings are treated;
  • fixing reporting errors promptly, given the ATO's stated year-one priorities.

Where an arrangement is genuinely uncertain, a registered tax agent or BAS agent can help, and a private ruling from the ATO is one option.

Key dates to watch

  • 13 November 2026: comments close on PS LA 2026/D4 on Commissioner-initiated SG assessments.
  • December 2026: the Payday Super wholesale voluntary disclosure consultation is expected to finish.
  • To be advised: the final SGR on intermediaries, replacing SGR 2005/2.
  • To be advised: the final LCR on qualifying earnings, after the appeal in the Department of Education case.
  • 30 June 2027: the end of the first Payday Super year, during which the ATO says it will focus on employers who paid no SG or less than the minimum.