For the business
- Payday Super: from 1 July 2026 employers must pay super guarantee for each payday, calculated on qualifying earnings. The SG rate is 12%.
- Check your payroll software and clearing house are set up for payday payments.
For you
- If you are an employee of your company, SG applies to your wages too.
- Personal deductible contributions up to the $32,500 concessional cap (2026–27), after a notice of intent.
- Carry-forward unused cap if your balance is under $500,000.
- Watch Division 293 in big profit years.
- Consider spouse contributions and splitting.
Protect it
- Insurance for key people and for you.
- A buy-sell agreement with partners, funded by insurance.
- Wills and powers of attorney that cover business interests.
See business owners and selling your business.
Quick answers
What is the super guarantee rate in 2026–27?
12%, per the ATO. From 1 July 2026 it is paid each payday under Payday Super.
Sources
General advice warning. This article is general information only and does not take into account your objectives, financial situation or needs. Rules and thresholds change; check the sources above. Consider the relevant PDS and our Financial Services Guide and seek personal advice before acting. FinForce is authorised under Financial Force Pty Ltd AFSL 238337. Shay has been authorised since 18 October 2011.