The highest-risk errors under payday super rules involve late payments, incorrect contribution calculations, and mismatched payroll data. A single missed deadline can be corrected, but when the same error repeats across every pay cycle, it becomes systemic and regulators treat it far more seriously. From July 1, 2026, super will be paid every payday, at the same time as salary or wages, while, currently, it can be paid quarterly.
Late or missed super payments
Under payday super, contributions have to be received by the super fund within seven business days after each payday. The new rules for payday super take effect on 1 July 2026.
Incorrect calculation of superable earnings
Excluding eligible earnings from the super calculation is a common mistake. Allowances, certain bonuses, and other ordinary time earnings are often missed or treated inconsistently. Overtime is generally not ordinary time earnings and does not attract super, but the distinction between ordinary hours and overtime is where most errors occur. Bonuses tied to gross salary are often missed or treated inconsistently across payroll runs. A small underpayment per employee per cycle can become a six-figure shortfall.
Payroll corrections that skip super
When wages are corrected retroactively but super is not recalculated to match, the gap goes undetected until an audit. Manual fixes applied outside the payroll system are the most common source. If the payroll change and the super update do not travel together, the employer ends up with numbers that won’t match.
Data mismatches between payroll, super funds, and reports
Inconsistent employee identifiers, wrong fund details, or errors in reporting files attract scrutiny because they suggest the payroll system is not the single source of truth. Gaps between what was paid and what the fund received are among the first lines auditors check.
Over-reliance on manual workarounds
Spreadsheet-based calculations, one-off overrides without audit trails, and relying on a single key person all increase risk. If only one person knows how super is calculated and that person leaves, the employer cannot verify the accuracy of it.
What payroll teams typically prioritise first
- Align super payments with wage payments before optimising anything else.
- Rules for automated calculation instead of manual checks.
- Regular reconciliation between payroll and fund receipts.
- Controls embedded in the payroll system.
TL;DR
- Late super payments are the highest-risk error because payday super (effective 1 July 2026) requires contributions to reach the fund within seven business days after each payday.
- Calculations on Incorrect earnings and unreconciled corrections compound silently over time.
- Payroll teams reduce risk by making calculations automated, aligning the timing of their payments, and reconciling.