Super Guarantee Requirements in 2026
Understanding the Current Super Rate
The Super Guarantee (SG) rate is now 12% of an employee’s ordinary time earnings.
This rate has applied since 1 July 2025 and remains current for the 2025–2026 financial year.
For many businesses, this means ensuring payroll systems, processes and cashflow planning are aligned with the current requirements.
What Employers Need to Do
Employers are required to:
Contribute 12% of ordinary time earnings
Pay into a complying superannuation fund
Make contributions on time
This applies to most employees, including:
Full-time
Part-time
Casual employees
If your payroll system has not been updated, it is important to review this as soon as possible.
Super Contribution Due Dates
Super contributions must be paid at least quarterly.
Key due dates are:
28 October
28 January
28 April
28 July
Many businesses choose to pay super monthly to:
Improve cashflow management
Reduce the risk of missing deadlines
Keep liabilities up to date
What Happens If You Miss a Payment
If super is not paid:
In full
By the due date
To the correct fund
You may be liable for the Super Guarantee Charge (SGC).
The SGC includes:
The unpaid super amount
Interest charges
Administration fees
Loss of tax deductibility
This can make the cost significantly higher than paying super correctly in the first place.
Practical Steps to Stay Compliant
To avoid issues:
Review your payroll software settings
Confirm employee super fund details
Monitor super liabilities regularly
Allow for super in your cashflow planning
Consider moving to monthly contributions
Taking a proactive approach helps reduce risk and improves overall financial management.
Need Help with Super Compliance?
Superannuation obligations are one of the most common areas where businesses fall behind.
If you’re unsure whether your super contributions are correct, or if you’ve missed a payment, speaking with an adviser early can help reduce penalties and avoid unnecessary stress.