Who are paid super guarantee and who are not?
As the new PayDay super guarantee regulations might come into effect from July 2026, in this blog, we will understand who is eligible for super guarantee payments and who is not.
Super guarantee is paid to all employees who receive wages. Every worker over 18 years of age is paid, regardless of the number of hours worked. And for those under 18, the SG is paid if they work more than 30 hours per week.
What is the Super guarantee rate, and how is it calculated?
The super guarantee rate is 12%.
This 12% is calculated on the employees’ ordinary time earnings (OTE), i.e., the payment made to employees during their ordinary working hours.
Also, the above method is used if super guarantee payments are made on time.
If the SG payment is missed or payment is delayed, then the rate is calculated on their salary or wages, instead of calculating on their OTEs.
Who is eligible for Super Guarantee payments?
In Australia, all employees are eligible for SG payments, regardless of whether you work as a,
- Full-time/ part-time or casual worker
- An employee who receives a super pension or annuity while working ( which means a person who works even after retirement, gets paid SG).
- A temporary worker who stays in Australia for a short time.
- Company director
- A member of your family, but working in your business
Who isn’t eligible for Super Guarantee payments?
- Employees who are under 18 years of age, and don’t work for more than 30 hours a week
- A domestic or private worker who works less than 30 hours a week
- Non-resident employees, working outside Australia
- Employees working temporarily in Australia are covered by the bilateral super agreement.
- Certain foreign executives, with specific visas or entry permits.
- Residents who are self-employed, as a sole trader or in partnership
- Members is army, navy or air force reserve aren’t paid for the work they do there
- An employee, who is a high-income earner, working with multiple employers, chooses to opt out of Super.
With the increased processing of super contributions every month from the introduction of PayDay Super in July 2026, accounting firms managing multiple clients may face an increased workload.
Outsourcing your back-office tasks helps you manage the additional workload while helping your clients with personalised advisory work.
