Question 1

How much super do I pay on an $80,000 salary?

Accepted Answer

At the 12% SG rate for 2025-26, you must pay $9,600 per year in super on an $80,000 salary. That's $2,400 per quarter, due 28 days after the end of each quarter.

Question 2

What happens if I pay super late?

Accepted Answer

Late super triggers the Super Guarantee Charge (SGC), which includes the shortfall amount calculated on total salary (not just OTE), 10% nominal interest per annum, and a $20 admin fee per employee per quarter. The SGC is not tax-deductible.

Question 3

What is payday super?

Accepted Answer

From 1 July 2026, employers must pay super at the same time as salary — on payday — rather than quarterly. This is a major change that requires payroll system updates.