Superannuation Guarantee in 2026: Rates, Stapling, and Payday Super
The super guarantee rate keeps rising, stapling is now business as usual, and Payday Super is on the horizon. Here's what employers need to action this year.
The headline numbers
- Super Guarantee rate: 12% of ordinary time earnings.
- Maximum contribution base (per quarter): indexed annually — check the ATO table each July.
- Concessional contribution cap: $30,000 (subject to indexation).
Stapling is the default
Since November 2021, if a new employee does not nominate a fund, you must request their stapled fund from the ATO before defaulting them into your employer fund. Skipping the stapling check is a breach — even if the employee never asked about it.
Payday Super is coming
From 1 July 2026, employers will be required to pay super at the same time as wages, not quarterly. The reform aims to close the $5+ billion super gap caused by employers who pay late or not at all.
What changes for employers
- Cash flow planning shifts from quarterly to per-pay-run.
- Late payment exposure becomes immediate rather than deferred.
- The SG charge — which is non-deductible — applies to any pay run where super is not received by the fund within the new window.
The cost of getting it wrong
The Superannuation Guarantee Charge (SGC) includes the shortfall, 10% nominal interest, and a $20 per employee per quarter admin fee — and is not tax deductible. A small underpayment at scale becomes a large, uncapped liability.
Practical steps now
- Verify every new hire's stapled fund through the ATO portal or your payroll platform.
- Move from quarterly to monthly super processing as a rehearsal for Payday Super.
- Reconcile super clearing house receipts against payroll each cycle.
- Add OTE versus salary mapping to your award setup so the 12% rate applies to the correct base.
HRPPL handles SuperStream, stapling lookups, and per-pay-run super accruals out of the box, so Payday Super is a switch, not a project.