Scheda informativa sulla Superannuation a pagamento

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

Scheda informativa sulla Superannuation a pagamento

Cosa sta cambiando?

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.

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Data di creazione 10 febbraio 2026
Ultimo aggiornamento 25 febbraio 2026

Scheda informativa sulla Superannuation a pagamento

Cosa sta cambiando?

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.