Rate
Employers must pay super contributions of 12% of an employee's qualifying earnings when the employee is over 18, or under 18 and works over 30 hours a week.
Source: Fair Work Ombudsman: Tax and superannuation (retrieved 6 October 2026)
Employer guide
Superannuation guarantee basics for employers
Employers must pay super contributions of 12% of an eligible employee's qualifying earnings. From 1 July 2026 they must pay it each payday, and the money must reach the employee's fund no later than 7 business days after payday, with a longer window for a first contribution. Late payment can trigger the super guarantee charge.
By CrossNation Editorial Team. Sources checked 6 October 2026.
Official data
Key facts from official sources
Payday Super from 1 July 2026
From 1 July 2026, employers must pay their employees superannuation contributions each payday.
Source: Fair Work Ombudsman: Tax and superannuation (retrieved 6 October 2026)
Payment window
Contributions must be received by the employee's fund no later than 7 business days after payday, extended to 20 business days in certain circumstances such as a first contribution to a fund or a new employee.
Source: Fair Work Ombudsman: Tax and superannuation (retrieved 6 October 2026)
Stapled super
A stapled super fund is an existing super account linked to an employee so it follows them between jobs, and you must request the details from the ATO for eligible new employees who don't choose a fund.
Source: Australian Taxation Office: Stapled super funds for employers (retrieved 6 October 2026)
What you need to know
What is the super guarantee?
The super guarantee is the amount an employer must pay into an employee's super fund on top of wages. The Fair Work Ombudsman states it at 12% of an employee's qualifying earnings. The ATO is the primary enforcement agency for the compulsory super guarantee, and the Fair Work Ombudsman gives information on the super entitlement in the National Employment Standards. The rate is a minimum, and an award or contract can set more.
Who is eligible?
Employees are eligible if they are over 18, or under 18 and work more than 30 hours a week. If eligible, the guarantee applies to all types of employees, including full-time, part-time and casual employees. Independent contractors who are paid mainly for their labour and temporary residents are also eligible. Check each engagement rather than assuming a contractor label removes the obligation.
What changed on 1 July 2026?
From 1 July 2026, under the Payday Super rules, employers must pay super contributions each payday, instead of quarterly. Contributions must be received by the employee's super fund no later than 7 business days after payday. The window extends to 20 business days in certain circumstances, for example an employer's first contribution to a super fund or for a new employee. Build super into each pay run and check that your payroll software reports qualifying earnings correctly.
What happens with a new employee's fund?
Offer eligible employees a choice of super fund. If a new employee who is eligible to choose a fund does not choose one, request their stapled super fund details from the ATO. The ATO says you can make a request once they accept the offer of employment and until they have chosen a fund. If you do not meet your choice of fund obligations, the super guarantee charge may apply.
What are the risks of paying late?
If an employer doesn't pay super contributions on time they will be subject to the super guarantee charge. Late payment of super may also breach the Fair Work Act or an applicable award or enterprise agreement, and because super is an NES entitlement most employees covered by the NES can take court action to recover unpaid super unless the ATO has already started proceedings. Pay on time and keep records.
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FAQ
Frequently asked questions
What is the current super guarantee rate?
12% of an employee's qualifying earnings for eligible employees. The ATO publishes the key superannuation rates and thresholds.
Do I pay super for casual employees?
Yes, if they are eligible. The guarantee applies to full-time, part-time and casual employees who meet the age and hours tests.
What is Payday Super?
From 1 July 2026 employers must pay super with each payday instead of quarterly. The contribution must reach the fund no later than 7 business days after payday in most cases.
What is the super guarantee charge?
A charge applied by the ATO when an employer does not pay the required super on time or does not meet choice of fund obligations.
Do temporary residents get super?
Yes. The Fair Work Ombudsman says independent contractors paid mainly for their labour and temporary residents are also eligible for super if they meet the usual tests.
Where can I get help?
The ATO can advise on the super guarantee, Payday Super and stapled funds. The Fair Work Ombudsman gives information on the NES super entitlement.