Payday Super Explained for Foreign Employers (2026)

• Paid every payday. Employers must pay the super guarantee for each payday, instead of at least quarterly.
• Qualifying earnings. Super is now calculated as a percentage of each employee's qualifying earnings. For quarters up to 30 June 2026 it was calculated on ordinary time earnings.
• Rate unchanged. The super guarantee is still 12%.
• An annual cap. The maximum contribution base is now an annual figure: A$270,830 for 2026–27.
• Clearing house closed. The ATO's Small Business Superannuation Clearing House has closed.

The maximum contribution base is the most of an employee's earnings that the employer must pay super guarantee on. From 1 July 2026, once an employee's qualifying earnings for the financial year reach A$270,830, the employer can stop paying the minimum super guarantee for the rest of that year.

So the most an employer must pay in super guarantee for one employee in 2026–27 is 12% × A$270,830 = A$32,499.60. For anyone earning less than the cap, super is simply 12% of qualifying earnings.

The ATO sets the base each year with a formula: the concessional contributions cap × 100 ÷ the super guarantee percentage, rounded down to the nearest A$10.

The EOR is the legal employer, so it must pay super with each pay run. You don't pay the fund yourself, but super is part of what the EOR invoices you, so check that it's handled correctly.

• Check that each invoice shows super for each pay run, not a quarterly lump sum.
• Check super is calculated at 12% and stops at the annual cap for high earners.
• Ask how the provider pays into the employee's chosen fund, and how quickly.
• Ask whether its quote or salary assumption is 'plus super' or a package that includes super.

If you set up a Pty Ltd and run payroll yourself, your payroll process has to pay super each payday. If you relied on the Small Business Superannuation Clearing House, you'll need another way to pay, because it has closed. See the ATO's Payday Super pages for the details and your options.

Comparing an EOR with your own entity? See EOR vs local entity and the cost section of the Australia guide.