How Super Guarantee Works
Your employer must pay super on top of your salary — it's not deducted from your pay. The rate is 12% of your earnings base: for pay from 1 July 2026 that base is your qualifying earnings (the new Payday Super term that brings together ordinary time earnings and certain other payments, like salary-sacrificed amounts); for earlier periods it was ordinary time earnings (OTE). Base salary, commissions, shift loadings and most allowances count. Overtime generally doesn't.
| Financial Year | SG Rate |
|---|---|
| 2026–27 | 12.0% |
| 2025–26 | 12.0% |
| 2024–25 | 11.5% |
| 2023–24 | 11.0% |
| 2022–23 | 10.5% |
| 2021–22 | 10.0% |
| 2020–21 and earlier | 9.5% |
Who Gets Super
Almost all employees get super, regardless of how much they earn or how many hours they work. The $450/month minimum threshold was removed from 1 July 2022 — so even casual workers earning $50 a month are entitled to super.
Contractors may also be entitled to super if they're paid mainly for their labour. The ATO looks at the real nature of the arrangement, not just the contract.
When It Must Be Paid — Payday Super from 1 July 2026
This changed on 1 July 2026. Under Payday Super, your employer must pay super at the same time as your salary and wages, and the contribution must reach your fund within 7 business days of payday (the first payment for a brand-new employee gets 20 business days). If it doesn't arrive in time, the employer owes the Super Guarantee Charge (SGC) — the shortfall plus interest and an administration charge. The ATO is running a risk-rated compliance approach in the first year, but the obligation applies from day one.
The practical upside for you: super now lands in your account every pay cycle and starts compounding months earlier, and a non-paying employer becomes visible within weeks instead of a quarter. Check your fund's transaction history — from July 2026 you should see a contribution shortly after every payday.
The old quarterly system applied to pay periods up to 30 June 2026. One deadline from it still matters: super for the April–June 2026 quarter was due by 28 July 2026 under the old rules — if that payment is missing from your fund, follow it up.
| Pay period | Rule | Deadline |
|---|---|---|
| From 1 Jul 2026 | Payday Super | 7 business days after each payday |
| New employee's first pay | Payday Super (transition) | 20 business days |
| Apr – Jun 2026 (final quarterly cycle) | Old quarterly system | 28 July 2026 |
Maximum Super Contribution Base
There's a cap on how much salary your employer must pay super on. With Payday Super, the cap became annual: for 2026–27 it's $270,830 of qualifying earnings (the concessional cap of $32,500 divided by the 12% rate, rounded down) — once your year-to-date earnings pass that, your employer can stop paying SG for the rest of the year. Up to 30 June 2026 the cap was quarterly: $62,500 per quarter for 2025–26 (maximum SG of $7,500 a quarter). Many employers pay on total earnings anyway.
Frequently Asked Questions
Is super paid on top of my salary or taken out of it?
On top. If your contract says $90,000 plus super, you get $90,000 in salary and $10,800 in super. If it says $90,000 including super, your take-home salary is lower because the 12% comes out of the total.
What if my employer isn't paying super?
Report it to the ATO. You can lodge an unpaid super enquiry through myGov or by calling the ATO. They'll investigate and your employer may face penalties plus interest.
Do I get super as a casual worker?
Yes. Since 1 July 2022, all employees get super regardless of how much they earn. There's no minimum earnings threshold.
Does super apply to contractors?
It depends. If you're paid mainly for your personal labour (not a result), your client may need to pay super even if you have an ABN. The ATO calls these 'employees for super purposes'.
What is Payday Super?
From 1 July 2026, employers must pay super at the same time as wages, with the money reaching your fund within 7 business days of payday (20 business days for a new employee's first payment). Before that, super only had to be paid quarterly.
How often should super appear in my account now?
Every pay cycle. From 1 July 2026, contributions should land in your fund within about 7 business days of each payday. If they stop appearing, raise it with your employer, then the ATO.