Super on Payday & STP Phase 2: What Compliance Really Looks Like in 2025
- Marketing Manager
- Jun 2
- 2 min read
In 2025, staying compliant with the ATO isn't just ticking boxes—it's building smarter systems.
Two major shifts are reshaping the way small businesses manage payroll:
Superannuation on payday is on the horizon
Single Touch Payroll (STP) Phase 2 is here to stay.
If you don’t adapt now, you risk penalties, cash flow disruption, and compliance headaches down the line.
The Future Is Now: Super to Be Paid on Payday
From 1 July 2026, superannuation must be paid at the same time as employee wages. But smart business owners are starting now.
Why This Change Matters More Than You Think:
No More Delays – Super won’t be quarterly—it’s every pay run.
Real-Time ATO Visibility – Delays or errors are flagged fast.
Employee Satisfaction – Super contributions grow sooner, improving morale and retention.
What you is already here is the ATO’s review of super through the Single Touch Payroll System. If you do not pay super on time, the ATO knows. Make sure that you prioritise paying super before the due date.
⚡ Quick Tip: Shift your mindset now—treat super as part of each pay cycle, not a separate task.
Crunching the Numbers: What Payday Super Looks Like
Let’s say you employ 5 team members on $70,000/year:
At 11.5% super = $40,250/year
At 12% super = $42,000/year
Difference = $1,750/year
That’s a per-year difference you need to forecast into your cash flow starting this year—not next.
STP Phase 2: Are You Reporting the Right Way?
If you're still unsure about Single Touch Payroll Phase 2, you're not alone—but you could be at risk.
What’s Different in Phase 2?
More Data, More Detail – Bonuses, commissions, allowances, and more now reported separately.
No Room for Error – Terminations, start dates, TFN declarations—all need to be spot on.
One Report, Multiple Agencies – Centrelink and Child Support Services now rely on your STP file too.
Pro tip: Use STP-ready payroll software like Xero, MYOB, or QuickBooks. They do the heavy lifting if set up correctly.
What “ATO-Ready” Payroll Actually Looks Like in 2025
This year, compliance isn’t about reacting—it’s about being proactive and precise. Here’s what ATO-friendly payroll looks like:
✔️ You’re using STP Phase 2-compliant software
✔️ Super is calculated and paid every pay run
✔️ You have clear records for every employee
✔️ Your income types are correctly itemised
✔️ You log all start, end, and TFN details properly
If any of these feel fuzzy it’s time to check your process before the ATO does.
Avoid the July 2026 Rush—Why Early Adoption Pays
Waiting until 2026 to get your systems ready is a risk. Businesses adopting super on payday now are:
✅ Avoiding last-minute chaos
✅ Building accurate cash flow forecasts
✅ Earning employee trust with timely contributions
✅ Minimising the chance of audit triggers
Not Sure Where You Stand? Let’s Talk.
If you're unsure about your setup—you’re not alone. Many small business owners are quietly stressing over whether their payroll is compliant.
That’s where we come in.
👉 Book a quick, obligation-free chat with ProfitCloud We’ll review your super setup, STP compliance, and help you build confidence in your payroll systems.
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