Super Guarantee: 12% Rate & Payday Super Rules
The super guarantee is 12% of ordinary time earnings for 2026-27, unchanged from 1 July 2025. What it applies to depends on how a worker is engaged, what counts as ordinary time earnings and whether the person is capped by the maximum super contribution base. This guide covers the rate, who is covered, how to calculate it and what to do if it is missed, and it sits under our payroll for small business guide.
- The super guarantee is 12% of ordinary time earnings for 2026-27, paid on top of wages and not taken out of them.
- Payday super started on 1 July 2026, so super must be paid at the same time as wages and reach the fund within 7 business days of payday.
- For 2026-27 the maximum super contribution base is $270,830 per year, so the most an employer must pay for one worker is $32,499.60.
- The concessional (before-tax) contributions cap is $32,500 for 2026-27, and it includes salary-sacrificed super and employer contributions.
Super guarantee: rates and rules
These are the headline figures, and each one applies for the 2026-27 financial year unless a date says otherwise. Check them again every 1 July.
| Item | Figure | Applies from |
|---|---|---|
| Super guarantee rate | 12% of ordinary time earnings | 2026-27 (unchanged from 1 July 2025) |
| Payday super timing | Paid with wages and received by the fund within 7 business days of payday | 1 July 2026 |
| Maximum super contribution base | $270,830 per year | 2026-27 |
| Maximum employer super amount | $32,499.60 per worker | 2026-27 |
| Concessional contributions cap | $32,500, including salary sacrifice and employer contributions | 2026-27 |
| Super on government-funded parental leave | 12% paid by the ATO on leave taken in the previous financial year | 1 July 2026 |
| Ordinary time earnings | What a worker earns for ordinary hours. Overtime is generally not included, so check the award and ATO guidance for each pay item. | Basis for every super calculation |
Who the super guarantee applies to
Most employees are covered, whatever their hours, and awards can add to the minimum.
| Worker type | Super position |
|---|---|
| Full-time employee | 12% of ordinary time earnings on every pay run, paid with wages under payday super. |
| Part-time employee | The same 12% rate, calculated on the ordinary time earnings for the hours actually worked. |
| Casual employee | 12% of ordinary time earnings, including the 25% casual loading where it forms part of ordinary pay. |
| Apprentice or trainee | Covered as employees, so super is paid on ordinary time earnings like any other worker. |
| Labour hire worker | The labour hire provider is the employer and pays the super. Hosts should confirm this in their agreement. |
| Contractor | Depends on the real working relationship. An ABN does not decide the question, so check ATO guidance on contractors paid mainly for labour. |
| NSW state public sector employee | Covered by the NSW state system, with state schemes alongside the national rules, so check with the relevant agency. |
How to calculate the super guarantee
Work out the ordinary time earnings first, then apply the rate, and check the pay run against the award before it is approved.
- Confirm the worker's award, classification and employment type, then find the rate that applies from 1 July 2026 in the Fair Work Ombudsman pay guide.
- Identify the ordinary time earnings for the pay period, including loadings that form part of ordinary pay and excluding overtime.
- Multiply the ordinary time earnings by 12% to find the super owing for that pay run.
- Check the running total against the maximum super contribution base of $270,830 per year for higher earners.
- Pay the amount with wages so it reaches the fund within 7 business days of payday, and record the payment date.
- Report the super liability to the ATO on or before payday through single touch payroll, and match the figure to the payslip.
| Worked example | Calculation |
|---|---|
| Award-free full-time employee | Earns $1,004.90 for a 38-hour week at $26.44 per hour. Super is 12% of that ordinary time earnings and is added on top of the wage. |
| Employee at the contribution base | Earns $270,830 of ordinary time earnings in the year. At 12%, the maximum employer amount is $32,499.60. |
| Salary sacrifice case | Any extra before-tax contributions count towards the $32,500 concessional cap alongside the employer's super guarantee. |
Employer obligations for the super guarantee
Paying the right amount is only part of the job. Your records need to show when, where and how much.
- Pay super with wages on every pay run, so it reaches the employee's fund within 7 business days of payday under payday super.
- Report payroll information to the ATO through single touch payroll on or before each payday, including the super liability.
- Issue a payslip within 1 working day of payday showing the super amount, and keep time and wage records for 7 years.
- Collect fund details from every new starter before their first pay run, so a payment is not rejected or held up.
- Update the rates in your payroll system each 1 July, and keep a dated record of the change.
- Check wages against the minimum wage australia rates and your award, since super follows ordinary time earnings.
Worker rights and what to do if super is missing
If your super has not arrived, act early, because a gap is easier to fix after a month than after a year.
- Check your latest payslip for the super amount, the payment date and the fund named.
- Log in to your fund and compare it with the payslip, looking for the amount received and the date.
- Raise any gap with your employer in writing, and keep copies of your payslips and timesheets.
- Contact the ATO if super has not been paid after you have asked, since it handles unpaid super guarantee.
- Call the Fair Work Ombudsman on 13 13 94 if wages are also short, and read our guide on backpay for what can be recovered.
Common super mistakes to avoid
- Treating super as part of the hourly rate instead of paying it on top of wages.
- Paying it late because the pay run closed after the cut-off, when payday super ties it to the same day as wages.
- Leaving casuals rostered across two sites in the same week with hours missing from ordinary time earnings.
- Skipping the 1 July update and then paying the wrong amount for months.
- Assuming a contractor with an ABN is outside the super guarantee without testing the real relationship.
- Failing to match the payslip, the ATO report and the fund payment, so errors are found only at year-end.
Super guarantee FAQ
What is the super guarantee rate in 2026?
The super guarantee is 12% of ordinary time earnings for 2026-27. It was unchanged from 1 July 2025. It is paid in addition to wages, so it does not reduce a worker's pay, and it is calculated on ordinary time earnings rather than every dollar paid.
When does super have to be paid?
Payday super started on 1 July 2026. Super must be paid at the same time as wages and reach the employee's fund within 7 business days of payday. Employers should plan the pay run and the super payment together so neither is left until later.
Is there a maximum super guarantee amount?
Yes. For 2026-27 the maximum super contribution base is $270,830 per year, so the most an employer must pay for one worker is $32,499.60. The concessional contributions cap is $32,500, which also counts salary-sacrificed super and any other before-tax contributions.
Do casuals get the super guarantee?
Casual employees are covered, and super is calculated on their ordinary time earnings. Casuals on the national minimum wage get at least $33.05 per hour from the first full pay period on or after 1 July 2026, which includes the 25% casual loading.
Next step: get the super guarantee right
Check your award rates, confirm the fund details for every worker and pay super with wages. At TQN Personnel, we place and pay labour hire workers across Sydney and can help you find workers for your site. This is general information, not legal, tax or financial advice, so check the Fair Work Ombudsman, the ATO or an employment lawyer for your situation.