The super guarantee rate for 2026-27 is 12 per cent, the final legislated rate with no further increases scheduled. What changed on 1 July 2026 is not the rate but everything around it: super is now paid every payday rather than quarterly, calculated on a new "qualifying earnings" base, and must reach each employee's fund within seven business days of payday. For a business with a $2M wage bill, that is $240,000 a year now leaving the account in weekly or fortnightly slices instead of four quarterly lumps.
Published: July 2026
Rate: 12 per cent, unchanged from 2025-26 and fixed going forward.
Base: from 1 July 2026, super guarantee is calculated on qualifying earnings, a new definition that brings together ordinary time earnings and other payments including all commissions and salary sacrifice contributions. For most employees the outcome resembles the old ordinary time earnings calculation; the sharper edges are commissions (all in) and salary sacrifice amounts (which count toward the base, continuing the post-2020 position that sacrifice cannot reduce an employer's SG obligation). The day you run payroll becomes the "QE day" that anchors the obligation.
Note that the old maximum contribution base operated per quarter; employers with high earners should confirm how the cap operates under the per-payday system with the ATO's current guidance before assuming a ceiling, because getting this wrong in either direction is expensive.
Employee on $80,000: $9,600 super per year. Paid fortnightly, that is $369.23 landing with the fund every two weeks.
Employee on the new minimum wage: from 1 July 2026 the national minimum wage is $26.44 per hour ($1,004.90 per week). Full-time, that is $52,254.80 a year in wages plus $6,270.58 super, before payroll tax and workers compensation. Our minimum wage guide has the award detail, and the employee cost calculator produces the full on-cost picture for any salary.
A 20-person business, $1.8M payroll: $216,000 of super annually. Under the quarterly system, that sat in the operating account up to three months earning your offset. Under Payday Super it departs within days of each run: for a fortnightly payroll, 26 outflows of about $8,300. The working capital effect is real and worth modelling in your cash flow forecast.
Our Payday Super guide covers the transition rules in detail.
The redesigned super guarantee charge is assessed by the ATO automatically (no more self-lodged SG statements) and comprises the outstanding shortfall, notional earnings compensating the employee for lost returns, and an administrative uplift. Penalties on top can reach up to 200 per cent of the charge in serious cases, and none of it is tax deductible. For 2026-27 the ATO has flagged a facilitative approach to minor, promptly-fixed errors under its first-year compliance guideline, and a firm approach to employers not genuinely attempting payday payment. The practical translation: automate it. Manual monthly super processing that was survivable quarterly is now 26-52 penalty opportunities a year. If payroll is stretching your team, our payroll switching guide and payroll outsourcing cost guide cover the alternatives.
Super is the largest single on-cost, and it stacks with the rest: payroll tax (5.45 per cent in NSW above the $1.2M threshold; see state-by-state thresholds), workers compensation, leave loading where applicable, and the 4.75 per cent award increase from 1 July 2026. A $95,000 salary costs roughly $128,000 all-in, a 1.35x multiplier that our guide to the true cost of hiring an employee in Australia breaks down line by line.
What is the super guarantee rate for 2026-27?
12 per cent. This is the final legislated rate; no further scheduled increases exist.
When does super have to be paid in 2026-27?
With every payday. Contributions must be received by the employee's fund within seven business days of the payday (20 business days for a new employee's first contribution to a fund).
What are qualifying earnings?
The new calculation base from 1 July 2026, combining ordinary time earnings with other amounts including all commissions and salary sacrifice contributions. The payroll run date becomes the qualifying earnings day that anchors the deadline.
Is super payable on overtime?
Under the ordinary time earnings concept, standard overtime was generally excluded, and qualifying earnings carries the same broad architecture forward. Award and agreement terms can alter the position, so check the ATO's qualifying earnings guidance against your specific pay categories.
What happens if I pay super late now?
The ATO assesses a super guarantee charge comprising the shortfall, notional earnings, and an administrative uplift, with penalties of up to 200 per cent in serious cases, none of it deductible. Voluntary early disclosure and prompt correction reduce the uplift and penalties.
Can employees still salary sacrifice into super?
Yes. Sacrificed amounts count toward their concessional contributions cap and, importantly for employers, form part of qualifying earnings, so they cannot reduce your 12 per cent obligation.
Does the SG rate increase again after 12 per cent?
No increase is legislated beyond 12 per cent. Any future change would require new legislation.
Scale Suite is a Sydney-based provider of outsourced finance teams and fractional CFO services for Australian SMEs. We deliver weekly bookkeeping, payroll, BAS/IAS lodgement, cashflow reporting, management accounts, and strategic fractional CFO oversight, all as a fully embedded team that works inside your business.
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We review and check this guide periodically. At the time of writing (July 2026), all information was current. Scale Suite is a registered BAS Agent, not a licensed tax advisor or financial advisor. This content is general information only and does not constitute professional tax, financial, or legal advice. Some details may change over time. Confirm calculation specifics against current ATO guidance for your pay categories.
Sources:
Scale Suite is a Sydney-based provider of outsourced finance and HR services for Australian SMEs. We deliver bookkeeping, financial reporting, payroll processing, fractional CFO support, recruitment, employee onboarding, people and culture support, and fractional HR oversight, all as a fully embedded team that works inside your business.
Employment Hero Gold Partner, CA-qualified, and Xero Certified, we replace fragmented finance and HR processes with one responsive, senior-level function at a fraction of the cost of full-time hires. We serve growing businesses across Sydney, Melbourne, Brisbane, and Perth, with packages starting from $1,500 per month and no lock-in contracts.
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