What changed
- SG must be paid for each payday, rather than by quarterly due dates.
- From 1 July 2026, SG is calculated as a percentage of qualifying earnings. For quarters ending on or before 30 June 2026 it was based on ordinary time earnings.
- The SG rate stays at 12%.
For employers
- Check payroll and clearing house settings.
- Budget for cash flow: super leaves with each pay run.
- Keep employee fund details current.
For employees
Contributions should show up in your fund more often. Check your fund account; missing super can be reported to the ATO. Faster contributions also count toward your concessional cap sooner.
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.