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The Australian Bookkeepers Association (ABA) has welcomed the announcement of upcoming Payday Super reforms, though insists more work is needed ahead of the July 2026 rollout. Of concern is the vast volume of work in front of us yet Treasury has used
Director of the ABA, Peter Thorp, says that consultation re Payday Super implementation with industry and the ATO has really just got underway and there have already been a number of challenges raised to a successful implementation in time.
"The Payday Super reforms represent a step forward in creating a more equitable system for employees”, said Peter. “These changes address long-standing pain points of delayed and defaulted Superannuation Guarantee contributions (SG). “However, the reforms come with challenges for both employers and the ATO. As I see it for a successful implementation the ATO need to deliver an efficient process that minimises administrative friction on all stakeholders."
Payday Super reforms a step in the right direction
Peter emphasised that several features of the reforms are improvements on the current processes and will assist employers as they move into a Payday Super environment.
"The introduction of tax deductibility for Superannuation Guarantee Charge (SGC) payments is a significant win for employers. It reduces the financial sting of non-compliance while maintaining the integrity of the system.
"By basing SGC calculations solely on ordinary time earnings (OTE) instead of all salary and wages, the reform could stand to simplify calculations, reducing errors and disputes for both bookkeepers and employers.
"The two-week extension for new employees to provide their superannuation details is also a practical and fair addition,” continued Peter. “It recognises the real-world challenges businesses face when onboarding new staff.
"The deferral for out-of-cycle OTE payments provides much-needed flexibility, especially for employers managing irregular pay cycles. Access to Stapled Super fund information before an employee is onboarded would streamline compliance, which may ensure that contributions are directed correctly from the outset."
More work on the horizon for bookkeepers and BAS Agents
Peter acknowledged that while the reforms include some positives, they will require adjustments from businesses and their advisors.
"The shift to paying SG on pay day instead of quarterly will increase administrative workloads, particularly for small businesses and their BAS Agent advisors. There will also be a cash flow impact on small business generally. Disappointingly the government continues to hold employers accountable in its remodelled SGC for the passage of funds from pay day to receipt by the employee’s fund (functions that are outside the employer’s control).” For good employers, this move reinforces transparency and ensures employees' super entitlements are prioritised," Peter said. Hopefully those employers that flaunt their SG obligations will be reined in, and we will see improvements to the current SG system.
Bookkeepers and BAS agents will also benefit from the ATO assuming responsibility for raising SGC assessments, a move Peter described as, "a logical step to reduce the administrative burden on employers and their advisors."
Still more clarity needed as consultation process continues
Peter reaffirmed that significantly more work is needed to clarify gaps in the system, with the year ahead assured to be a busy one for the entire industry.
“There is no doubt that employers will face the challenge of processing SG contributions within a tight seven-day timeframe after employee payday,” said Peter. “It remains unclear whether payroll systems and supporting technologies will have evolved sufficiently to meet these stringent deadlines.”
“The decision to scrap the government’s small business clearing house from 1 July 2026 is also a concern and presumes that commercial options will fill the void”.
Supporting transition to payday super
Peter emphasised that the ABA welcomes their role in the consultation process with industry, supporting bookkeepers and BAS Agents during the transition to Payday Super.
"As an association, our role is to help the profession adapt and thrive under the new rules,” said Peter. “We welcome our continued engagement with the ATO and industry partners to address outstanding concerns, such as system readiness and affordable clearing house options," said Peter.
For the latest government factsheet on Payday Super reforms click here.
The Australian Bookkeepers Association represents professional bookkeepers across the country, advocating for their interests and promoting best practices in financial administration. Join the ABA today.
