For 2026-27, the general super guarantee rate is 12%, and the annual maximum contribution base is $270,830, according to the Australian Taxation Office (ATO), checked on 2026-10-01. From 1 July 2026, employers generally must pay super on each payday, with the contribution and sufficient allocation information received by the employee’s super fund within 7 business days after pay, according to the ATO, checked on 2026-10-01.
How much super must an employer pay?
The minimum super guarantee contribution is calculated as 12% of an employee’s qualifying earnings for 2026-27. The Australian Taxation Office, Super guarantee (rates and thresholds), checked on 2026-10-01, lists the general rate for 1 July 2026–30 June 2027 as 12.00%.
| Item | 2026-27 rule | Official source and checked date |
|---|---|---|
| General super guarantee rate | 12% | Australian Taxation Office, checked 2026-10-01 |
| Annual maximum contribution base | $270,830 | Australian Taxation Office, checked 2026-10-01 |
| Usual payment period | Within 7 business days after pay | Australian Taxation Office, checked 2026-10-01 |
The ATO states that employers must pay super to an eligible employee at a minimum rate of 12%. This is a minimum obligation; it does not prevent an employer and employee from agreeing to a higher contribution.
What counts as qualifying earnings?
Qualifying earnings are broader than ordinary salary or wages. Under the ATO’s Payday Super guidance, they include:
- ordinary time earnings;
- all commissions;
- salary sacrifice contributions; and
- other amounts previously included in the employee’s salary or wages for super guarantee purposes.
The contribution is 12% of those qualifying earnings, subject to the applicable maximum contribution base. These categories and the rate are set out by the Australian Taxation Office in About Payday Super, checked on 2026-10-01.
When is the super payment due?
From 1 July 2026, the usual rule is that super guarantee is paid for each payday. The payment is on time when the employee’s super fund receives both:
- the super guarantee contribution; and
- enough information to allocate it to the employee’s member account.
The usual deadline is within 7 business days after paying the employee, according to the Australian Taxation Office, Payment deadlines for Payday Super, checked on 2026-10-01. Late payment may attract the super guarantee charge.
Does a new employee always have only 7 business days?
Not in every situation. The first super guarantee contribution for a new employee—or the first contribution after moving the employee to a new super fund—can be made within 20 business days after the relevant payday, according to the Australian Taxation Office, checked on 2026-10-01.
That longer period applies only to the specified initial contribution situations. It does not replace the ordinary payment deadline for later paydays.
When can an employer stop paying for an employee?
The maximum contribution base for 2026-27 is $270,830 for the full year, according to the Australian Taxation Office, checked on 2026-10-01. Once qualifying-earnings payments to an employee reach that base, the employer can stop making the minimum super guarantee contributions for that employee for the year.
The ATO describes the calculation as:
Concessional contributions cap × 100 ÷ charge percentage
The result is rounded down to the nearest $10 multiple. The ATO identifies $270,830 as the maximum contribution base for 2026-27, checked on 2026-10-01.
Is the old quarterly super rule still relevant?
The quarterly system applied to quarters ending on or before 30 June 2026 and has been replaced for payments from 1 July 2026 by the payday-based system.
For the quarter ending 30 June 2026, the former maximum contribution base was $62,500 and the maximum super guarantee payment was $7,500.00, according to the Australian Taxation Office, checked on 2026-10-01. Those are historical quarterly figures and should not be applied to 2026-27 under Payday Super.
Frequently asked questions
What is the super guarantee rate for 2026-27?
The general rate is 12% for 1 July 2026–30 June 2027, according to the Australian Taxation Office, checked on 2026-10-01.
What is the 2026-27 maximum contribution base?
The annual maximum contribution base is $270,830, according to the Australian Taxation Office, checked on 2026-10-01. Minimum super guarantee contributions can stop once the employee’s qualifying-earnings payments reach that base for the year.
How long does an employer have to pay super after payday?
The usual deadline is 7 business days after pay, provided the fund receives the contribution and the information needed to allocate it to the employee’s account. Certain initial contributions, including those for a new employee or the first contribution after changing funds, can be made within 20 business days after the relevant payday. Both periods are stated by the Australian Taxation Office, checked on 2026-10-01.
Do commissions and salary sacrifice contributions affect the super calculation?
Yes. The ATO includes all commissions, salary sacrifice contributions, ordinary time earnings and relevant other amounts previously included in salary or wages when determining qualifying earnings. The super guarantee amount is then 12% of qualifying earnings, subject to the maximum contribution base. Source: Australian Taxation Office, checked 2026-10-01.
What happens if super is paid late?
A late super guarantee contribution may attract the super guarantee charge. A fixed penalty amount is not stated on the official page; any assessment must be determined under the applicable ATO rules.