Important changes for Withholding Payer Number (WPN) holders - What you need to do before 1 July 2026

A WPN is a unique identifier offered by the Australian Tax Office (ATO) when employers are not eligible for an Australian Business Number (ABN) but have a PAYG withholding obligation and are required to pay superannuation to eligible employees.

Typically, a WPN is used for:

• Individuals employing staff (self-managing) under NDIS, employing a nanny or domestic worker
• Embassies
• International entities
• School canteens
• Sporting clubs

WPN changes from 1 July 2026

From 1 July 2026, employers will be required to pay super at the same time as salary and wages, known as Payday Super. For all businesses, including WPN holders, this represents a significant shift from the current quarterly payment cycle.

Furthermore, from the new financial year, WPN holders who choose to submit Single Touch Payroll (STP) reports to the ATO will need to do so via a registered tax or BAS agent.

The ATO’s Small Business Superannuation Clearing House (SBSCH) is set to close on 30 June 2026, meaning WPN holders currently using this service will need to move to an alternative solution for processing employee superannuation contributions.

What this means for a WPN Holder

For WPN holders who are manually processing payroll and super payments, the upcoming changes may make this approach increasingly difficult to sustain.

A checklist for WPN holders to consider before 1 July 2026

1. Review your payroll processes - If you currently record wages and PAYG manually, consider whether this is still sustainable under Payday Super.
2. If you are using the SBSCH, find a new super payment solution - You will need access to a clearing house to process super payments. Alternatively, an integrated payroll and super payments platform like CloudPayroll.
3. Check if transitioning to a STP-enabled software makes sense - While WPN are exempt from STP, moving to a software solution like CloudPayroll can help you submit your STP lodgement. This could simplify processes by automated calculation in wages and salary, PAYG and superannuation. Also makes end of financial year requirements easier.
4. Keep employee records updated - Make sure every employee’s super fund and membership details are accurate to avoid delays or rejected payments
5. Stay informed of compliance updates - The ATO have released more guidance on their website here.

Preparing early will save stress later

Leaving changes until last minute could place your payroll and super obligations under unnecessary strain. Transitioning to Payday Super is a significant shift and allowing time to review and refine your payroll and super payment processes will help ensure a smoother, compliant move.

Planning ahead gives you the space to implement changes with confidence, reducing risk, avoiding last-minute pressure and ensuring you’re ready when the new requirements take effect.

If you need assistance in managing your WPN, payroll, superannuation payments and/or STP reporting, contact our sales team to see how we can help you. Request a call back.

Disclaimer: This material has been prepared for general informational purposes only and is not intended to be relied upon as payroll, accounting, tax, legal or other professional advice. Readers are encouraged to seek professional advice before taking any action based on the content provided.