Superannuation – common mistakes businesses make

Most problems with superannuation come from timing, setup, and assumptions.

Problem 1 — paying super late

Super is not considered paid when the transfer is made — but when it reaches the employee’s fund.

Delays in processing can result in late payments, even if the payment was initiated on time. This is one of the most common issues employers face.

Problem 2 — incorrect super calculations

Errors often come from applying the wrong rate or calculating super on the wrong earnings.

Super must be calculated on eligible earnings (Ordinary Time Earnings) — not just the total amount paid. Overtime, for example, may be treated differently depending on the circumstances.

Problem 3 — missing or incorrect employee details

If super fund details are incomplete or incorrect, payments may fail or be delayed.

This includes:

• missing fund information
• incorrect member numbers
• outdated details after an employee changes funds

Always verify details before processing a payment.

Problem 4 — not allowing for processing time

Super payments go through clearing systems before reaching the fund. If timing is not planned properly, payments may miss deadlines — even if the payment was made in good faith.

Build in enough lead time, especially around quarterly deadlines and — from 1 July 2026 — each payroll cycle.

Final note

Most super issues are avoidable.

Clear processes, correct setup, and attention to timing reduce risk and make super easier to manage as your business grows.