Payday Super changed two things on 1 July 2026: super is paid every payday instead of quarterly, and it is calculated on Qualifying Earnings rather than Ordinary Time Earnings. Most software has not caught up.
Super due every payday
$240.00
Paid fortnightly from 1 July 2026 — where you previously paid $1,560 once a quarter.
$6,240 a year · 12% super guarantee
For this pay run, nothing is falling through the gap. The four things that commonly do: commission for work performed entirely outside ordinary hours, allowances that are ordinary time earnings, back pay and return-to-work payments, and the 30-hour test for employees under 18. Add any of them above to see what they are worth.
| Employee | Gross | Qualifying earnings | Super |
|---|---|---|---|
| Employee 1 | $2,000.00 | $2,000.00 | $240.00 |
Indicative only, not financial or tax advice. Assumes the 12% super guarantee rate and that the gross entered is before salary sacrifice. Nothing you type here leaves your browser.
Qualifying Earnings and Ordinary Time Earnings are almost identical — which is exactly why the difference gets missed. The bases themselves part company in one place. Then there are three more amounts that belong in the base and fall out of it for a different reason: STP Phase 2 reports them OUTSIDE gross, so software calculating super from gross alone never sees them.
| Payment | OTE (old) | QE (from 1 Jul 2026) |
|---|---|---|
| Ordinary hours, casual loading, shift penalties | Yes | Yes |
| Annual, sick, carer's leave and RDOs | Yes | Yes |
| Overtime | No | No |
| Commission (ordinary) | Yes | Yes |
| Commission for work performed entirely outside ordinary hours | No | Yes |
| Allowances for first aid, tasks and qualificationsReported outside gross — easy for software to miss | Yes | Yes |
| Back payments accrued over 12 months ago (Lump Sum E)Reported outside gross — easy for software to miss | Yes | Yes |
| Return-to-work payments (Lump Sum W)Reported outside gross — easy for software to miss | Yes | Yes |
| An employee under 18Only in a week they work MORE than 30 hours, and the hours cannot be averaged across a longer pay period | Hours test | Hours test |
If your software still calculates on OTE, super is being under-paid for anyone earning out-of-hours commission. Unpaid super attracts the Super Guarantee Charge — which, unlike super itself, is not tax-deductible.
Quarterly super let a lot of small businesses run on the float. Paying every payday removes it. The annual cost is unchanged — the rhythm is not, and that is what catches people out. The calculator above shows both figures side by side.
Verified line by line against the ATO's qualifying-earnings table. Vaulco is a registered ATO Digital Service Provider, certified against the ATO's Operational Security Framework — books, BAS, invoicing and payroll for Australian sole traders and small business.
See VaulcoIndicative only and not financial, tax or superannuation advice. Assumes the 12% super guarantee rate and that gross figures are entered before salary sacrifice. Check your obligations with your accountant or at ato.gov.au.