Payday Super 2026 is about to kick in, and Superannuation in Australia is ready to come down hard on every pay run.
The Superannuation Guarantee (SG) rate has been set and bolted down at 12% since July 1, 2025. A rate that won’t be changing any time soon.
From July 2026, the payment timing changes. At the moment, some things you need to think about regarding the mandatory minimum percentage AU employers must pay over salary are:
Quarterly super payments are done.
Not every worker on your payroll qualifies the same way.
And if you’re hiring offshore, the rules are different.
How different? Most Australian business owners aren’t sure.
That’s what this article spells out, from the SG baseline employers are held to, to what changes when you have a team based outside Oz.