The current super guarantee rate is 12%, subject to employee eligibility and the applicable earnings base. Under Payday Super, the calculation uses qualifying earnings. Check current ATO guidance for your payroll circumstances.
What this means in practice
Not every amount on a payslip is necessarily treated the same way. Correct pay item setup, employee information and reporting are important. The calculation, reporting and payment timetable should be reviewed together. Our payroll cost tool is a planning aid that assumes the wage amount entered is eligible earnings; it is not a substitute for reviewing an actual pay run.
Your next steps
- Confirm eligibility
- Review qualifying earnings
- Check pay item setup
- Confirm the applicable payment process
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: Fair Work Ombudsman: Tax and superannuation ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
