{"id":3466,"date":"2026-11-03T14:20:48","date_gmt":"2026-11-03T01:20:48","guid":{"rendered":"https:\/\/www.workstem.com\/au\/blog\/auto-draft\/"},"modified":"2026-11-04T14:24:05","modified_gmt":"2026-11-04T01:24:05","slug":"super-guarantee-rate-2026-27-ote-qe","status":"publish","type":"post","link":"https:\/\/www.workstem.com\/au\/blog\/super-guarantee-rate-2026-27-ote-qe\/","title":{"rendered":"Super Guarantee Rate 2026\u201327: 12%, OTE &amp; QE"},"content":{"rendered":"<div class='post-index' id='post-index'><a href='###' id='post-index-close'><i class='fa fa-list'><\/i><\/a>\r\n\t\t\t\t<h3 class='post-index-title'>Table of content<\/h3>\r\n\t\t\t\t<div class='post-index-inner' id='post-index-inner'>\r\n\t\t\t\t<ol class='post-index-list'><li class=\"post-index-item\" data-tt=\"title-idx-0\" ><a href=\"###\"title=\"What is the super guarantee rate for 2026\u201327?\">What is the super guarantee rate for 2026\u201327?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-1\" ><a href=\"###\"title=\"What changed under Payday Super on 1 July 2026?\">What changed under Payday Super on 1 July 2026?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-2\" ><a href=\"###\"title=\"What are qualifying earnings, and how are they different from ordinary time earnings?\">What are qualifying earnings, and how are they different from ordinary time earnings?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-3\" ><a href=\"###\"title=\"How do you calculate the super guarantee contribution?\">How do you calculate the super guarantee contribution?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-4\" ><a href=\"###\"title=\"What is the maximum super contribution base for 2026\u201327?\">What is the maximum super contribution base for 2026\u201327?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-5\" ><a href=\"###\"title=\"Who must be paid super in Australia?\">Who must be paid super in Australia?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-6\" ><a href=\"###\"title=\"What happens if an employer pays super late?\">What happens if an employer pays super late?<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-7\" ><a href=\"###\"title=\"Frequently asked questions\">Frequently asked questions<\/a><\/li><li class=\"post-index-item\" data-tt=\"title-idx-8\" ><a href=\"###\"title=\"Read more\">Read more<\/a><\/li><\/ol>\r\n\t\t\t<\/div><\/div>\r\n\t\t\t<script>\r\n\t\t\t$(function(){\r\n\t\t\t\tvar contIdxHeight = $('#post-index-inner').height()+20;\r\n\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t$('#post-index-close').on('click',function(){\r\n\t\t\t\t\tif($('#post-index-inner').height()>20) {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',0);\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top',0);\r\n\t\t\t\t\t} else {\r\n\t\t\t\t\t\t$('#post-index-inner').css('height',contIdxHeight+'px');\r\n\t\t\t\t\t\t$('#post-index-inner').css('padding-top','20px');\r\n\t\t\t\t\t}\r\n\t\t\t\t});\r\n\t\t\t\t$('.post-index-item').on('click',function(){\r\n\t\t\t\t\tvar tt=$(this).data('tt');\r\n\t\t\t\t\tscrollPosition(document.getElementById(tt));\r\n\t\t\t\t});\r\n\t\t\t});\t\r\n\t\t\t<\/script><div class='post-content-full'><p>The super guarantee rate for the 2026\u201327 financial year is 12%. The rate has been 12% since 1 July 2025, but employers must now calculate contributions using the Payday Super qualifying earnings rules that took effect on 1 July 2026.<\/p>\n<p>The change is not another increase in the percentage. It is a change to how employers calculate and pay super, including which earnings count and when contributions must reach employees&#8217; super funds.<\/p>\n<p>This guide explains the super guarantee rate for 2026\u201327, the difference between qualifying earnings and ordinary time earnings (OTE), which workers are entitled to super, and how to calculate contributions correctly.<\/p>\n<h2 id=\"title-idx-0\" class=\"icon-anchor\">What is the super guarantee rate for 2026\u201327?<\/h2>\n<p><strong>The minimum super guarantee (SG) rate is 12% for the entire 2026\u201327 financial year, from 1 July 2026 to 30 June 2027.<\/strong> The legislated increase to 12% took effect on 1 July 2025, so there is no further increase in the percentage for 2026\u201327.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Financial year<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Minimum SG rate<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2021\u201322<\/td>\n<td style=\"text-align: center;\">10%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2022\u201323<\/td>\n<td style=\"text-align: center;\">10.5%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2023\u201324<\/td>\n<td style=\"text-align: center;\">11%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2024\u201325<\/td>\n<td style=\"text-align: center;\">11.5%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2025\u201326<\/td>\n<td style=\"text-align: center;\">12%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2026\u201327<\/td>\n<td style=\"text-align: center;\">12%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Employers generally calculate the statutory minimum super contribution as 12% of the employee&#8217;s qualifying earnings, subject to the applicable contribution base and any additional obligations under an award, enterprise agreement or contract.<\/p>\n<p>The percentage is straightforward. The difficult part is getting the earnings base right.<\/p>\n<h2 id=\"title-idx-1\" class=\"icon-anchor\">What changed under Payday Super on 1 July 2026?<\/h2>\n<p><strong>Payday Super changed when employers must pay super and introduced qualifying earnings (QE) as the basis for calculating the statutory contribution.<\/strong> Employers must pay super each payday, with contributions generally required to reach the employee&#8217;s super fund within seven business days after payday.<\/p>\n<p>Previously, the standard SG payment cycle was quarterly. Employers can no longer rely on quarterly payment deadlines for ordinary employee contributions under the new framework.<\/p>\n<p>The main changes are:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Requirements<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>What employers need to know<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Contribution rate<\/strong><\/td>\n<td style=\"text-align: center;\">12% of qualifying earnings<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Calculation basis<\/strong><\/td>\n<td style=\"text-align: center;\">Qualifying earnings, incorporating OTE and specified additional payment types<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Payment cycle<\/strong><\/td>\n<td style=\"text-align: center;\">Super is paid each payday rather than relying on the former quarterly cycle<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Fund receipt deadline<\/strong><\/td>\n<td style=\"text-align: center;\">Generally within seven business days after payday<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Extended deadline<\/strong><\/td>\n<td style=\"text-align: center;\">A 20-business-day period applies in specified circumstances, including certain first contributions for new employees<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Error handling<\/strong><\/td>\n<td style=\"text-align: center;\">Rejected, delayed or incorrect contributions need prompt investigation and correction<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The <span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-cash-flow-the-7-day-rule\/\">seven-business-day<\/a> <\/span>period is a deadline for receipt by the fund, not a recommendation to leave payment until the final day. Employers should allow enough time for payment processing, data validation and correction of errors.<\/p>\n<p>For the exact conditions under which an extended timeframe applies, check the ATO&#8217;s current Payday Super <span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/super-for-employers\/missed-or-late-payday-super-payments\/getting-it-right-compliance-in-the-first-year-of-payday-super\">guidance<\/a><\/span> rather than assuming every new employee or rejected payment qualifies.<\/p>\n<h2 id=\"title-idx-2\" class=\"icon-anchor\">What are qualifying earnings, and how are they different from ordinary time earnings?<\/h2>\n<p><strong>Ordinary time earnings (OTE) describe earnings in respect of an employee&#8217;s ordinary hours of work. Qualifying earnings (QE) is the broader statutory earnings basis used for SG calculations under Payday Super.<\/strong><\/p>\n<p>OTE remains an important component of the calculation, but it should not be treated as a synonym for QE.<\/p>\n<p>The new QE framework brings OTE together with specified additional payments, including relevant commissions, salary-sacrificed amounts that would otherwise have been qualifying earnings and earnings paid to certain workers who fall within the expanded SG definition of employee.<\/p>\n<p>The classification of each payment matters. Payroll teams should follow the ATO&#8217;s rules for qualifying earnings rather than simply renaming an existing OTE field.<\/p>\n<h3>Which payments count towards OTE or qualifying earnings?<\/h3>\n<p>The following table provides a practical starting point for payroll reviews. The treatment of individual items depends on what the payment is for and how the statutory rules classify it.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Payment type<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Typical treatment<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>What payroll should check<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Ordinary salary and wages<\/strong><\/td>\n<td style=\"text-align: center;\">Included in OTE and generally QE<\/td>\n<td style=\"text-align: center;\">Confirm the employee&#8217;s ordinary hours and pay rate<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Ordinary-hours shift loadings<\/strong><\/td>\n<td style=\"text-align: center;\">Generally included where they form part of earnings for ordinary hours<\/td>\n<td style=\"text-align: center;\">Check the relevant award and the nature of the payment<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Commissions<\/strong><\/td>\n<td style=\"text-align: center;\">Generally included in OTE where they relate to ordinary work; the QE rules also specify relevant commissions<\/td>\n<td style=\"text-align: center;\">Ensure a commission is counted once, not added twice<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Bonuses<\/strong><\/td>\n<td style=\"text-align: center;\">Depends on what the bonus rewards and the applicable earnings rules<\/td>\n<td style=\"text-align: center;\">Establish whether it relates to ordinary work or otherwise qualifies under QE<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Paid annual, personal and long service leave taken during employment<\/strong><\/td>\n<td style=\"text-align: center;\">Generally included in OTE<\/td>\n<td style=\"text-align: center;\">Ensure paid leave is coded correctly in payroll<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Genuine overtime payments<\/strong><\/td>\n<td style=\"text-align: center;\">Generally excluded from OTE and not ordinarily included in QE on that basis<\/td>\n<td style=\"text-align: center;\">Distinguish overtime from ordinary hours worked outside a roster<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Employee salary sacrifice<\/strong><\/td>\n<td style=\"text-align: center;\">The sacrifice must not incorrectly reduce the earnings base used to calculate the employer&#8217;s minimum SG obligation<\/td>\n<td style=\"text-align: center;\">Check how salary-sacrificed amounts are represented in the payroll calculation<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Expense reimbursements<\/strong><\/td>\n<td style=\"text-align: center;\">Genuine reimbursements are generally not earnings for SG purposes<\/td>\n<td style=\"text-align: center;\">Distinguish a repayment of expenses from an allowance paid as remuneration<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Lump-sum payment for unused annual or long service leave on termination<\/strong><\/td>\n<td style=\"text-align: center;\">Generally excluded from OTE under the specific termination-payment rules<\/td>\n<td style=\"text-align: center;\">Do not automatically classify a final leave payout as ordinary earnings<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Sources:<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/super-for-employers\/paying-super-contributions\/how-much-super-to-pay\"> ATO \u2014 How much super to pay<\/a><\/span> and<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/law\/view\/pdf?DocID=SGR%2FSGR20092%2FNAT%2FATO%2F00001&amp;filename=law%2Fview%2Fpdf%2Fpbr%2Fsgr2009-002.pdf\"> ATO Superannuation Guarantee Ruling SGR 2009\/2<\/a>.<\/span><\/em><\/p>\n<p>The important distinction is that the same pay category can be treated differently depending on what it represents. An ordinary-hours allowance is not automatically treated the same way as an expense reimbursement, and an overtime payment is not automatically ordinary time earnings simply because overtime occurs regularly.<\/p>\n<h3>Does super have to be paid on overtime?<\/h3>\n<p><strong>Genuine overtime is generally excluded from OTE and is not ordinarily part of the QE calculation on that basis.<\/strong> However, the payroll team must first establish whether the hours are actually overtime under the applicable award or agreement.<\/p>\n<p>Consider an employee who receives $2,000 for ordinary hours and $300 for genuine overtime. If no other qualifying payment applies, the calculation would generally be:<\/p>\n<ul>\n<li>Qualifying earnings: $2,000<\/li>\n<li>SG rate: 12%<\/li>\n<li>Minimum SG contribution: $2,000 \u00d7 12% = <strong>$240<\/strong><\/li>\n<\/ul>\n<p>The $300 overtime payment is not added to the earnings base in this simplified example.<\/p>\n<p>Do not classify an additional payment as overtime merely because the employee worked late. Check whether the hours fall outside ordinary hours under the applicable award, agreement or employment conditions.<\/p>\n<h2 id=\"title-idx-3\" class=\"icon-anchor\">How do you calculate the super guarantee contribution?<\/h2>\n<p><strong>Multiply the employee&#8217;s qualifying earnings by 12%, subject to the applicable maximum contribution base and other relevant obligations.<\/strong><\/p>\n<p>The basic calculation is:<\/p>\n<p><em><strong>Super guarantee = qualifying earnings \u00d7 12%<\/strong><\/em><\/p>\n<p>For example, an employee receives $2,000 in ordinary earnings and a qualifying ordinary-hours allowance of $100 in a fortnight. Assuming both amounts are included in QE and there are no other qualifying payments or exclusions:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Calculation<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Amount<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Ordinary earnings<\/td>\n<td style=\"text-align: center;\">$2,000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Qualifying allowance<\/td>\n<td style=\"text-align: center;\">$100<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Total qualifying earnings<\/td>\n<td style=\"text-align: center;\">$2,100<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">SG rate<\/td>\n<td style=\"text-align: center;\">12%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Minimum SG contribution<\/td>\n<td style=\"text-align: center;\">$252<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The $252 is the employer&#8217;s minimum statutory contribution for that simplified pay period. It is not deducted from the employee&#8217;s take-home pay as though it were PAYG withholding; it is an employer super contribution.<\/p>\n<h3>Does salary sacrifice reduce the super guarantee amount?<\/h3>\n<p>No. An employee&#8217;s salary-sacrifice arrangement must not be used to reduce the earnings base on which the employer&#8217;s minimum SG obligation is calculated.<\/p>\n<p>For example, suppose an employee has $2,000 in qualifying ordinary earnings before a $200 salary sacrifice to super. The minimum SG calculation should not simply fall to 12% of $1,800.<\/p>\n<p>Using the $2,000 qualifying earnings base:<\/p>\n<p>$2,000 \u00d7 12% = <strong>$240 minimum SG<\/strong><\/p>\n<p>The salary-sacrifice contribution is dealt with separately under the relevant contribution and reporting rules. Payroll should be configured so the sacrifice does not incorrectly reduce the employer&#8217;s required SG amount.<\/p>\n<h2 id=\"title-idx-4\" class=\"icon-anchor\">What is the maximum super contribution base for 2026\u201327?<\/h2>\n<p><strong>The published maximum contribution base for 2026\u201327 is $270,830 in qualifying earnings for an employee for the financial year.<\/strong> At the statutory 12% rate, this corresponds to $32,499.60 in SG contributions on that capped earnings base.<\/p>\n<p><em>Source:<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.reisuper.com.au\/employers\/super-for-employers\/superannuation-guarantee\"> REI Super \u2014 Superannuation guarantee<\/a><\/span>.<\/em><\/p>\n<p>The contribution base limits the earnings on which the statutory minimum SG is generally required. It does not prevent an employer from making additional contributions, and an award or enterprise agreement may impose obligations above the statutory minimum.<\/p>\n<p>For employees with high salaries, significant commissions or variable earnings, payroll teams should monitor year-to-date qualifying earnings. Do not assume that the old quarterly maximum contribution base continues to apply to the 2026\u201327 Payday Super framework.<\/p>\n<h2 id=\"title-idx-5\" class=\"icon-anchor\">Who must be paid super in Australia?<\/h2>\n<p><strong>Employers must pay SG for eligible employees aged over 18, or for employees under 18 who work more than 30 hours a week. There is no minimum monthly earnings threshold for eligible employees.<\/strong><\/p>\n<p>Eligibility does not depend solely on whether a worker is full-time, part-time or casual. Temporary residents and some contractors can also qualify for SG.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Worker type<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>General SG position<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Full-time employee aged over 18<\/strong><\/td>\n<td style=\"text-align: center;\">Eligible for SG, subject to the relevant rules<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Part-time employee aged over 18<\/strong><\/td>\n<td style=\"text-align: center;\">Eligible for SG, subject to the relevant rules<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Casual employee aged over 18<\/strong><\/td>\n<td style=\"text-align: center;\">Eligible for SG, subject to the relevant rules<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Employee under 18<\/strong><\/td>\n<td style=\"text-align: center;\">SG generally applies when the employee works more than 30 hours a week<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Temporary resident employee<\/strong><\/td>\n<td style=\"text-align: center;\">Generally eligible if the SG requirements are met<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Independent contractor paid mainly for their labour<\/strong><\/td>\n<td style=\"text-align: center;\">May be treated as an employee for SG purposes<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Sole trader paying themselves<\/strong><\/td>\n<td style=\"text-align: center;\">Generally not required to pay SG to themselves on their own business earnings<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Sources:<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.fairwork.gov.au\/pay-and-wages\/tax-and-superannuation\"> Fair Work Ombudsman \u2014 Tax and superannuation<\/a><\/span> and<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/super-for-employers\"> ATO \u2014 Super for employers<\/a><\/span>.<\/em><\/p>\n<h3>Do contractors need to receive super?<\/h3>\n<p>An ABN or contractor label does not automatically exempt a business from paying super. A person engaged under a contract that is wholly or principally for their labour may be treated as an employee for SG purposes, depending on the contractual and working arrangements.<\/p>\n<p>This matters for businesses engaging contractors for recurring work, including individual service providers and workers whose remuneration is primarily for their own labour.<\/p>\n<p>Payroll and finance teams should assess the actual contract, payment arrangement and applicable SG rules rather than relying on the ABN alone.<\/p>\n<p>For further guidance, use the ATO&#8217;s<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/hiring-and-paying-your-workers\/employee-or-independent-contractor\/independent-contractors\"> independent contractor information<\/a><\/span>.<\/p>\n<h2 id=\"title-idx-6\" class=\"icon-anchor\">What happens if an employer pays super late?<\/h2>\n<p><strong>Under Payday Super, an employer that fails to meet its super obligations may become liable for the super guarantee charge (SGC), subject to the rules that apply to the shortfall<\/strong>.<\/p>\n<p>A rejected contribution, incorrect member number or failed transfer can leave an employer with an unresolved obligation even if the payroll calculation itself was correct.<\/p>\n<p>Employers should monitor each contribution from calculation through to payment and fund receipt. When a payment fails, identify the reason, correct the underlying information and submit the contribution as soon as possible.<\/p>\n<p>Do not close the exception simply because a payment file was generated or submitted. Keep evidence of the payment status, rejection message, corrective action and final outcome.<\/p>\n<p>Workstem&#8217;s<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/product\/payday-super\/\" target=\"_blank\" rel=\"noopener\"> Payday Super solution<\/a><\/span> is relevant to employers reviewing how payroll calculations, contribution files and exception handling fit together. Its capabilities should be assessed against the specific payment workflow and system configuration required by your business.<\/p>\n<h2 id=\"title-idx-7\" class=\"icon-anchor\">Frequently asked questions<\/h2>\n<p><strong>1. What is the super guarantee rate for 2026\u201327?<\/strong><\/p>\n<p>The SG rate is 12% for the 2026\u201327 financial year, from 1 July 2026 to 30 June 2027.<\/p>\n<p><strong>2. What is the difference between qualifying earnings and ordinary time earnings?<\/strong><\/p>\n<p>OTE refers to earnings for an employee&#8217;s ordinary hours of work. QE is the statutory basis used for SG calculations under Payday Super and includes OTE plus specified additional payments under the new rules.<\/p>\n<p><strong>3. Is super paid on overtime?<\/strong><\/p>\n<p>Genuine overtime is generally excluded from OTE and is not ordinarily included in QE on that basis. Employers should check the applicable award or agreement before deciding whether particular hours and payments are overtime.<\/p>\n<p><strong>4. Who is entitled to super guarantee contributions?<\/strong><\/p>\n<p>Eligible employees over 18 generally qualify regardless of whether they work full-time, part-time or casually. Employees under 18 generally qualify when they work more than 30 hours a week. Some independent contractors and temporary residents also qualify.<\/p>\n<p><strong>5. When must super be paid under Payday Super?<\/strong><\/p>\n<p>Employers must pay super each payday, and contributions generally need to reach the employee&#8217;s super fund within seven business days after payday. Limited extended timeframes apply in specified circumstances.<\/p>\n<p><strong>6. Does salary sacrifice reduce the employer&#8217;s SG obligation?<\/strong><\/p>\n<p>No. Salary sacrifice must not improperly reduce the earnings base used to calculate the employer&#8217;s minimum SG obligation. The specific treatment of the sacrifice must also be reflected correctly in payroll records.<\/p>\n<p><strong>7. Is super payable on unused long service leave when employment ends?<\/strong><\/p>\n<p>A lump-sum payment for unused long service leave on termination is generally excluded from OTE under the specific termination-payment rules. Do not automatically treat it like paid leave taken during employment; verify the applicable classification under the current QE rules and the specific payment circumstances.<\/p>\n<h2 id=\"title-idx-8\" class=\"icon-anchor\">Read more<\/h2>\n<h3>More Payday Super related articles<\/h3>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-rejected-payments-what-employers-should-do\/\">Payday Super Rejected Payments: What Employers Should Do<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-australia-2026-real-time-superannuation-payment-guide\/\">Payday Super Australia 2026: Real-Time Superannuation Payment Guide<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/how-pay-day-super-affects-your-business\/\" target=\"_blank\" rel=\"noopener\">How Payday Super Affects Your Business<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/payday-super-cash-flow-management-avoiding-business-disruption\/\">Payday Super Cash Flow Management: Avoiding Business Disruption<\/a><\/em><\/span><\/p>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/what-actually-breaks-payday-super-7-operational-failure-points\/\">What Actually Breaks Payday Super: 7 Operational Failure Points<\/a><\/em><\/span><\/p>\n<header class=\"entry-header\">\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/mvr-explained-for-employers-what-happens-before-super-is-sent\/\">MVR Explained for Employers: What Happens Before Super Is Sent<\/a><\/em><\/span><\/p>\n<\/header>\n<h3>Other Superannuation related articles<\/h3>\n<p class=\"page-title\"><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/superannuation-guarantee-2026-12-rate-complete-guide\/\">Superannuation Guarantee 2026: 12% Rate Complete Guide<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/casual-employment-and-superannuation-what-you-need-to-know\/\" target=\"_blank\" rel=\"noopener\">Casual Employment and Superannuation: What You Need to Know<\/a><\/em><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><em><a style=\"color: #3366ff;\" href=\"https:\/\/www.workstem.com\/au\/blog\/superannuation-guide\/\" target=\"_blank\" rel=\"noopener\">Guide To Superannuation<\/a><\/em><\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Table of content What is the super guarantee rate for 2026\u201327?What changed under Payday Super on 1 July 2026?What are qualifying earnings, and how are they different from ordinary time earnings?How do you calculate the super guarantee contribution?What is the maximum super contribution base for 2026\u201327?Who must be paid super in Australia?What happens if an&#8230;<\/p>\n","protected":false},"author":16,"featured_media":3500,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[57,42,48,47],"class_list":["post-3466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-payday-super","tag-popular","tag-stp","tag-superannuation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Super Guarantee Rate 2026\u201327: 12%, OTE &amp; QE - Workstem Australia<\/title>\n<meta name=\"description\" content=\"Super guarantee is 12% in 2026\u201327. 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