From 1st July 2026 your superannuation payments to your employees need to be paid at the same time as their salary and wages are paid. The superannuation payments must be received by the super funds within 7 business days or within 20 business days for new employees.

The Single Touch data that you lodge with the ATO will include the superannuation liability and Qualifying Earnings amounts for each employee.

Your superannuation liability will be calculated at the superannuation rate specified for each employee, with the minumum rate being 12%, on each paycode where the Superannuation flag is set to 'YES'.

The Qualifying Earnings amount will be calculated on each paycode where the Qualifying Earnings flag is set to "YES". In some circumstances a paycode may be subject to superannuation but not be included in the Qualifying Earnings figure, so it is important that the Superannuation and Qualifying Earnings flags be set correctly. In most cases the Superannuation flag and Qualifying Earnings flag will be the same for each paycode. The Qualifying Earnings field has been added to the database and has been initialised to the value for the Superannuation flag.

Commencing from the first pay for the 2026-2027 financial year your Single Touch payroll data will be transferred to the ATO via the Single Touch Pty Ltd by an electronic transfer, whereas previously the transfer was completed by exporting data to a .csv file and uploading the file to the Single Touch Pty Ltd website. The cost of the service by Single Touch Pty Ltd will be included in your payroll software subscription.

The Wilmat Payroll software will also include a facility to electronically transfer your superannuation data to the ATO via Single Touch Pty Ltd. Single Touch Pty Ltd will in return provide an .aba file which you will upload to your bank to pay your superannuation liability. Single Touch Pty Ltd have not yet released the details of this process but will do so in the coming week. Once this information is available it will be incorporated into the Wilmat Payroll software.

To prepare for Pay Day Super and to ensure your employees receive their super payments in the required time frame you should ensure that your employees have provided their Date of Birth, Tax File Number and Super Fund details, this information is required to ensure that the super payments you make are received by your employee's super fund. You should also review your paycodes and ensure that the Superannuation flag and Qualifying Earnings flag are set correctly. And most importantly be in a position to finalise your 2025/2026 payroll as soon as possible.

The ATO have released updated taxation tables for the 2026/2027 financial year. The updated tables have been added to the Wilmat Payroll software and will become active when you close off your 2025/2026 payroll year.

Further information, including the payments that constitute Qualifying Earnings, is available on this link to the Wilmat website.