Glossary · 2026–27 income year
What is the superannuation guarantee?
The superannuation guarantee is the minimum super an employer must pay for eligible employees: 12% of ordinary time earnings from 1 July 2025. For earnings paid up to 30 June 2026 contributions are due quarterly; for earnings paid from 1 July 2026 the Payday Super rules apply, under which contributions are tied to each pay.
Also called: SG, Super guarantee
Super is paid to the employee's fund, not to the ATO, but it is reported through Single Touch Payroll and shows up as a liability on the balance sheet between pay day and payment. Nella does not yet add super guarantee dates to the business calendar.
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