What is super guarantee?
Understand super guarantee and the Payday Super rules that apply to eligible workers from 1 July 2026.
Summary
Super guarantee (SG) is the minimum super employers must pay for eligible workers. From 1 July 2026, SG is generally calculated at 12% of qualifying earnings and paid on payday, with contributions generally needing to reach the worker’s super fund within 7 business days.
What this means
Employers need to identify eligible workers, calculate the correct SG amount, pay it to the correct super fund and keep records. Payday Super replaced the previous ongoing quarterly payment model for salary and wages paid from 1 July 2026.
Some independent contractors are treated as employees for super guarantee purposes, particularly where they are paid mainly for their personal labour and skills.
Typical actions
- Check which workers are eligible for super.
- Calculate SG using qualifying earnings under the current rules.
- Make super payments on payday and allow enough time for the fund to receive them within the required timeframe.
- Use a SuperStream-compliant payment method and keep payment records.
- Check contractor arrangements separately for super guarantee purposes.
Official ATO sources
Last checked: 24 August 2026
Super for employers
Main ATO hub for employer super obligations.
Payday Super
Explains the 12% qualifying-earnings calculation and payment timing from 1 July 2026.
Super for independent contractors
Explains when independent contractors may need to be paid super.
Related questions
- Do employers need to pay super for contractors?
- What tax obligations do employers have?
- What is Single Touch Payroll?
- What is the difference between employee and contractor?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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