Payday Superannuation Fact Sheet

Brief Overview

From 1 July 2026, employers must pay superannuation guarantee (SG) atthe same time as salary and wages.

Payday Superannuation Fact Sheet

What’s changing?

From 1 July 2026, all Australian employers must pay Superannuation Guarantee contributions (SG) at the same time as they pay employees’ “qualifying earnings” (QE).

QE is a new concept under the amending legislation, and includes:

ordinary time earnings;
salary sacrifice superannuation contributions; and
such other defined amounts which are currently included in an employee’s salary or wages for SG.

For detailed information, please download our PDF document.

Download

Version
Download 224
File Size 2 MB
File Count 1
Create Date February 10, 2026
Last Updated February 25, 2026

Payday Superannuation Fact Sheet

What’s changing?

From 1 July 2026, all Australian employers must pay Superannuation Guarantee contributions (SG) at the same time as they pay employees’ “qualifying earnings” (QE).

QE is a new concept under the amending legislation, and includes:

ordinary time earnings;
salary sacrifice superannuation contributions; and
such other defined amounts which are currently included in an employee's salary or wages for SG.