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Grace123(Newbie)Newbie
6 May 2026

With the new system where Superannuation contributions must be paid promptly after each payrun, will the amount paid be checked against the payroll submitted in STP?


Last year I prepaid the GM's $30,000 SGC in July. The superfund said I could, so I did.

Each month after July I simply did not pay his SGC, as it had been prepaid.


In STP, is this going to be a problem? Will it throw up an error as we haven't paid the amount as per the payrun?


Should I be telling him that he cannot do that in future?

29 views
2 replies
29 views
2 replies

All replies

PayrollDeanne(Taxicorn)Taxicorn
6 May 2026

G'day @Grace123 👋


The legislative changes for Payday Super didn't change the prepayment of SG options, so that remains.


ATO's compliance activities should be designed to detect these long-standing arrangements 😉


Deanne

RachelATO(Community Moderator)Community Moderator
11 May 2026

Hi @Grace123,

 

Eligible contributions made within 12 months before the Qualifying Earnings (QE) day can also be applied to the individual base SG shortfall for that QE day. Providing the contribution has not been applied for any other QE day.

 

For example, if:

  • an employer paid their employee $1000 of QE, and
  • makes an eligible contribution ($300) for that QE day, which is greater than the individual SG amount (QE x 12%) required for that employee for that QE day ($120),
  • the unapplied amount of that contribution ($180) will carry forward to reduce the individual base SG shortfall for the next QE day. The 12-month timeframe is in line with the existing carry forward rules.

So, if in the next QE day $120 related to the individual SG amount again ($1000 x 12%), the employer would not be required to pay anything to reduce the amount owing to $0. The leftover amount of $180 would be first applied to this. After this QE day $60 ($180-$120) would be carried forward to any future payment of an amount considered to be qualifying earnings.

 

This advice is limited to how the SG rules work. Where a part or all of the excess super is carried forward to meet minimum SG entitlements, you also should check if this meets their obligations under any enterprise agreements or awards.

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Can I still Pre-pay and employees Super Guarantee Contribution in full at the beginning of the year? | ATO Community