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From 1 July 2026, employers must pay superannuation guarantee (SG) at the same time as wages are paid (on payday). This shift to Payday Super changes when super is paid, how super is calculated, how earnings are classified, and how STP reporting must be coded. For organisations running SAP On-Premise, these changes require targeted updates to payroll configuration, wage type mapping, and end to end processing.​

These changes apply to all employers, whether you are paying one employee or thousands of employees, subject to limited exceptions.

What's Changing?

Super must be paid on payday

Super Guarantee must be calculated and paid for each pay event with contributions reaching funds within seven business days.

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Impact on cashflow

Employers who currently pay super quarterly should plan for earlier and more frequent payments of super, as super will no longer be payable in arrears.

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Qualifying Earnings replace Ordinary Time Earnings

The ATO has introduced Qualifying Earnings as the basis for Payday Super. QE includes OTE, salary sacrifice amounts, commissions and other earnings currently included in wages for SG purposes. Employers must review all earning types and ensure they are correctly classified as included or excluded. For SAP customers, this requires a detailed review of SAP wage types and how they are grouped for super calculations.

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Changes to the Maximum Contribution Base

The MCB continues to apply, but the previous quarterly threshold logic no longer applies, employers must monitor the annual MCB progressively. If employers choose to pay super above the threshold or for earnings outside Qualifying Earnings, these amounts must be separately coded and reported in STP. SAP configuration must reflect this distinction to avoid incorrect reporting.

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STP reporting must align with the new rules

STP Phase 2 already expanded reporting categories, but Payday Super requires even tighter alignment. Employers must ensure:

• wage types are mapped to the correct STP categories

• super-related amounts reflect the new Qualifying Earnings base

• both Qualifying Earnings and super liability are reported

• the STP file matches what is actually paid to funds

Closure of the Small Business Clearing House

Businesses currently using the ATO SBSCH will need to find an alternative before 1 July 2026.

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What This Means for SAP On-Premise Payroll

Many SAP payroll environments have years of business rules, custom wage types, and tailored super logic. Payday Super requires:

• remapping wage types to Qualifying Earnings

• updating super calculation rules

• adjusting payroll schemas and PCRs

• ensuring STP files reflect the new ATO coding

• testing end-to-end integration with super clearinghouses

• validating that super reaches funds within the required timeframe

For on-premise customers, this is not a patch-and-forget exercise. It is a structural change to how payroll operates.

Do employees need training?

Yes, but not in a heavy or technical way. The change affects:

• payroll teams

• HR teams

• managers who approve timesheets or variable pay

• employees who will see super contributions more frequently

Training should focus on:

• what Payday Super is

• why super may appear differently on payslips

• how timing of contributions will change

• what employees should expect to see in their super fund

• how to handle questions about discrepancies or timing

Payroll and HR teams will need deeper training on:

• new wage type classifications

• new STP coding

• new reconciliation processes

• new timing and exception handling

This is especially important to ensure compliance and because employees will notice super timing immediately, and questions will come fast.

Why employers should start now

The ATO has published PCG2026/1 which relates to the first year of Payday Super and provides a transitional compliance approach that categorises employers as low, medium, or high risk based on their readiness. Organisations that delay may face reconciliation issues, cash flow pressure, employee queries, and increased scrutiny.

With less than four months to go, the window for safe implementation is narrowing.

Speller is already supporting customers with Payday Super readiness

We are already working with several SAP customers to:

• analyse and reclassify earnings

• update SAP payroll configuration for Payday Super

• ensure STP coding aligns with the new ATO requirements

• run parallel testing to validate end to end accuracy

Because we work closely with SAP payroll teams every day, we are seeing the challenges early and helping customers get ahead of them.

Speak to one of our team to see how we can assist you to prepare.