From 1 July 2026, the rules for how employers calculate, pay and report super guarantee are changing.
For Lumary Payroll to support these changes:
- your system will need to be updated to an upcoming release, and
- Pay Codes will need to be reviewed and updated
prior to processing pay batches with a payment date on or after July 1, 2026.
Read more about Payday Super on the ATO website.
This article covers:
What's changing?
These updates are necessary to handle:
- The definition and calculation of Qualifying Earnings.
- The definition of earnings that attract super is expanding to include specific types of bonuses and commissions. This can be configured on the applicable Pay Codes.
- Certain salary sacrifice amounts may reduce the Qualifying Earnings on which superannuation guarantee is calculated. This can be configured on the applicable Pay Codes.
- Monitoring the new Annualised Maximum Contribution Base.
- The quarterly super cap is transitioning to an annualised cap and includes certain salary sacrifice contributions.
- Updated Single Touch Payroll (STP) reporting requirements.
- The ability to submit your employee’s superannuation contributions online and monitor those payments directly from Lumary Payroll.
Payment clearing houses
Super Choice features a deep API integration that allows you to manage contributions and resolve failed payments directly within Lumary.
Other Providers: You may continue to use other clearing houses (such as Beam or manual uploads). However, please note that you will be responsible for manually ensuring payments reach the fund within the 7-business-day window.
Next steps
To be prepared for the changes:
- Review your Pay Codes to identify any bonuses, commissions, or pre-tax deductions that may need configuration updates to be recorded as qualifying earnings (QE).
- Prepare your cash flow - ensure your finance team is aware of the changes from quarterly to per-pay-run superannuation payments starting on 1st July.
- Follow our release pages to stay across the latest announcements.
If you have questions, please reach out to customer success or your account manager.