Payday Super 2026: Qualifying Earnings & the 12% SG Rule

What changed from 1 July 2026?

Before Payday Super, many employers only had to get minimum super contributions into an employee's fund by quarterly due dates. From 1 July 2026, the super guarantee is connected to the employee's payday instead.

What are qualifying earnings?

Qualifying earnings (QE) are the earnings used under the new Payday Super framework to work out the minimum super guarantee. QE includes ordinary time earnings and can also include other payments covered by the updated rules, including amounts of ordinary time earnings sacrificed for additional employer super.

Current government guidance also describes qualifying earnings as covering usual-hours earnings plus payments such as commissions, overtime and irregular payments where they fall within the rules. The treatment of a particular payment can still depend on its type and the employment arrangement.

How the basic calculation works

This is the starting calculation. Special rules can affect the amount, including the maximum contribution base and particular qualifying-earnings treatments, so a simple percentage calculator cannot cover every employment situation.

Why the payment timing matters

The ATO says contributions for a QE day generally need to be received by the employee's super fund within 7 business days. Limited longer timeframes can apply in situations such as a new employee, a fund change or certain out-of-cycle payments.