12% Super Guarantee: What Employers Must Know for 2026-27
The Super guaranteed rate is 12 percent. It has been since 1 July 2025, and it stays there for 2026-27.
There are no further legislated rises. This is the final step in a journey that started decades ago.
That does not mean there is nothing to check. Here is what actually matters for your business this year.
Where the Rate Stands Now
The Super Guarantee climbed steadily for years, in small increments, until it reached 12 percent. That climb is now over.
For every employee, you must pay 12 percent of their ordinary time earnings into super. On a $70,000 salary, that is $8,400 a year. On $90,000, it is $10,800.
If your payroll software still shows an older rate anywhere, fix it now. An outdated rate is one of the most common payroll errors.
Why This Still Matters in 2026-27
A stable rate sounds simple. In practice, the real complexity this year is not the percentage. It is how and when you pay it.
From 1 July 2026, Payday Super changes the payment schedule. Super must be paid with every pay run, not quarterly. The 12 percent rate stays the same, but it now applies far more often, and on a much tighter deadline.
Getting the rate wrong inside a faster payment cycle is easier than it sounds, especially if your systems have not been checked recently.
What to Check Before Your Next Pay Run
Confirm your payroll software is set to 12 percent. Do not assume it updated automatically.
Check your employment contracts. Some are written as “plus super,” others as a total package. The wording changes what 12 percent actually costs you.
Review your award or agreement. If it specifies a higher rate than 12 percent, that rate still applies.
Recalculate your annual budget. Multiply the per-employee cost across your whole team to see the real yearly figure.
What Happens If You Get It Wrong
Underpaying super, even by accident, can trigger the Superannuation Guarantee Charge. This adds interest and an administration fee on top of what you already own.
It is also not deductible the way an on-time payment is. A small calculation error can end up costing more than the shortfall itself.
Checking your rate now is far cheaper than fixing it later.
Frequently Asked Questions
Will the Super guaranteed rate rise again? No. 12 percent is the final scheduled rate, with no further legislated increases at this time.
Do I pay super on overtime? No. Super applies to ordinary time earnings, not overtime hours, though allowances and commissions are often included.
Does the 12% rate apply to casual and part-time staff? Yes. The Super Guarantee applies to all eligible employees, regardless of how many hours they work.
Get Payroll Help You Can Rely On Talk to Edulink
Between the 12% rate, Payday Super, and the SBSCH closure, this year asks a lot of every employer’s payroll setup. You do not have to work it out alone.
Edulink Payroll Services charges $750 per employee, per year, covering payroll, compliance, and reporting, for small and medium businesses across greater Sydney and Campbelltown.
Have more employees? Call us for a discounted rate.
📞 Call us today: 04 044 71 816
Edulink Payroll Services | Campbelltown & Greater Sydney | Call 04 044 71 816
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