Payday Super and exceptional circumstances

The ATO has issued a draft Practice Statement to provide instructions to ATO staff about when the 
Commissioner may make an exceptional circumstances determination under subsection 18C(4) of 
the Superannuation Guarantee (Administration) Act for the purposes of Payday super.

If a determination is made, it allows additional time for affected employers to make eligible SG contributions. If the determination is made before the relevant qualifying earnings (QE) day, the employer has 20 business days after the QE day. If the determination is made on or after the QE day, the employer has 20 business days starting the day after the determination is made.

The Practice Statement outlines the types of events that constitute exceptional circumstances, being natural disasters and widespread system outages, and the considerations relevant to determining whether affected employers should have a longer period of time to make eligible contributions.

More information

• PS LA 2026/D3