With storm, flood and bushfire season on the way, it is worth knowing what happens to your super deadline if something outside your control stops you paying on time. The ATO has finalised guidance on this under Payday Super.

The rule to plan around

Payday Super generally requires employers to pay super within 7 business days after payday. There are only limited exceptions. One of them is where the Commissioner makes a determination that a class of employers is affected by a prescribed exceptional circumstance, for a stated period.

What the ATO guidance says

The ATO has published its final guidance for staff, PS LA 2026/2, on when such a determination can be made. Based on the ATO's summary:

  • A determination will usually be supported if a disruption lasts four or more business days. An outage of only a few hours generally will not justify one.
  • An outage can still count as widespread even if some users of a service are unaffected.
  • Government disaster declarations are relevant when assessing a natural disaster, alongside other information.
  • If a determination covers you, super is due by the later of 20 business days after the quarter end day or 20 business days after the determination is made.

The guidance includes worked examples: a cyclone where a determination was made, and a payroll service outage where it was not.

Do not assume you are covered

This is a class determination made by the Commissioner. It is not something you apply for yourself, and the ATO's guidance is an instruction to its own staff rather than a law. If no determination covers you, pay by the usual due date. An error on your side does not extend the 7 day timeframe.

What to do now

  • Work out your due dates. Count 7 business days from each payday, and check the ATO's payment deadlines page for how it applies to you.
  • Do not leave it to the last day. A buffer protects you from a bank, software or clearing house hiccup.
  • Have a backup payment method. Remember the ATO's free clearing house has closed, so know how you would pay if your main payroll or super system went down.
  • Keep records. If something does go wrong, notes on what happened and when help you explain it.
  • Talk to your fund or payroll provider early if a problem looks likely to run past a day or two.

The ATO has also said that in the first year of Payday Super it will focus on employers who are not paying or who have missed payments, rather than those paying more regularly and fixing issues quickly. That is a good reason to fix problems straight away.

This article is general information only and does not take your circumstances into account. Check the ATO website or speak to a registered tax professional about your situation.