Australia super guarantee and payday super
This explanation covers Australia’s general super guarantee rate and the change from quarterly contributions to payday super.
On this page
- General super guarantee rate
- 12% from 1 July 2025ATO super guarantee rates
- Payday super begins
- 1 July 2026ATO payday super
The general rate from July 2025
The ATO’s current rate table gives a general super guarantee rate of 12% for 1 July 2025 to 30 June 2026. It also gives 12% for 1 July 2026 to 30 June 2027. ATO super guarantee rates (opens in a new tab).
The table separates the general rate from the transitional rate for Norfolk Island. ATO super guarantee rates (opens in a new tab).
Payday super starts in July 2026
Payday Super applies to employee earnings paid from 1 July 2026. Earnings paid up to 30 June 2026 remain under the quarterly super guarantee rules. ATO payday super (opens in a new tab).
For quarterly periods ending on or before 30 June 2026, the ATO describes contributions paid at least quarterly. From 1 July 2026 contributions are paid for each payday. ATO super guarantee rates (opens in a new tab).
The earnings definition changes
For quarters ending on or before 30 June 2026, the minimum super guarantee is calculated as a percentage of an eligible employee’s ordinary time earnings. ATO super guarantee rates (opens in a new tab).
From 1 July 2026 the minimum is based on qualifying earnings, replacing the earlier ordinary time earnings basis. ATO super guarantee rates (opens in a new tab).
Payment and receipt are different events
The ATO describes payment on payday as best practice. Payment by the employer and receipt by the fund are distinct events. ATO payday super (opens in a new tab).
A contribution is on time when the fund receives it, with the information needed to allocate it, within 7 business days after employee payment. Longer timeframes can apply, including for a new employee’s first contribution. ATO payday super (opens in a new tab).
Limits and scenario scope
The maximum contribution base limits the earnings on which an employer is required to pay super guarantee. The ATO distinguishes the annual base from July 2026 from the earlier quarterly base. ATO super guarantee rates (opens in a new tab).
This explanation covers the general rate. This general explanation provides no employment eligibility decision, payroll compliance assessment or personal estimate. The linked super contribution calculator models one employer’s contribution scenario; it does not assess payment compliance.