Answers · 2026-27
I pay an employee A$4,874 in qualifying earnings on Thursday 24 December 2026. How much super is due, and by when?
That is 12% of A$4,874, and business day 7 after the payday is 7 January 2027, because 25 December, 28 December and 1 January are public holidays in every State and Territory.
How it was computed
| Qualifying earnings | A$4,874 |
|---|---|
| SG rate | 12% |
| SG due | A$585 |
| Payday | 24 December 2026 |
| Business days allowed | 7 |
| Due by | 7 January 2027 |
Assumes an existing employee and fund (a new employee or fund has 20 business days), and counts business days on the attested whole-of-jurisdiction holiday calendar for 1 July 2026 to 30 June 2027; Melbourne Cup Day and part-day holidays are not counted.
Source
Federal Register of Legislation: Treasury Laws Amendment (Payday Superannuation) Act 2025
New South Wales public holidays (nsw.gov.au)
Victoria public holidays (business.vic.gov.au)
Queensland public holidays (qld.gov.au)
South Australia public holidays (safework.sa.gov.au)
Western Australia public holidays (wa.gov.au)
Tasmania public holidays (worksafe.tas.gov.au)
Ask it about your own figures.
The same working, with its source.