Payday Super for Employers (Superannuation Guarantee) - Australian Government

Description

Employers must calculate, pay and report super guarantee under Payday Super. From 1 July 2026 you must:

  • pay employees their super guarantee for each payday
  • calculate super based on an employee's qualifying earnings, which is a new term that brings together ordinary time earnings and other payments.

The super guarantee is 12% of the qualifying earnings you pay to each employee for the pay period. Payments must be received by your employees' super funds within 7 business days after paying your employees, with enough information to allocate the payments to the employees' member accounts.

Service type

Regulatory Obligation

An obligation defined in law. A business must comply with relevant services.

Eligibility requirements

You are considered an employer if you employ workers under a verbal or written employment contract on a full-time, part-time or casual basis. You may also be considered an employer if you make payments to a worker under a contract.

Generally, all employees are eligible for super.

If you do not meet your obligations, including paying your employee superannuation contributions to the correct fund, you may face penalties.

Act(s) name

Superannuation Guarantee (Administration) Act 1992 Australian Government

Regulation(s) name

Superannuation Guarantee (Administration) Regulations 2018 Australian Government

Administering agency

Australian Taxation Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.