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Lay(Initiate)Initiate
3 May 2026

Hi, with the introduction of payday super, employer is required to separate QE and super liability. I have two questions.

1) If employer pay super at 13% and choose to pay super on some items that is not required to pay super. Once, the maximum contribution is reach $270,833. Employer is not requiring paying SG anymore. Is that correct?

2) When employee is paid with some of allowances such as car allowance. How can I know if this allowance is superable or not?

Thank you

67 views
6 replies
67 views
6 replies

All replies

PayrollDeanne(Taxicorn)Taxicorn
3 May 2026

G'day @Lay 👋


Yes, one of the many changes for Payday Super is that employers must additionally report QE in STP2. No other fields are changing 😉


There are 2 types of super:


  1. Super Guarantee - the minimum super obligation of every employer, defined in the super legislation: OTE/QE (capped by MCB) x 12% = SG.
  2. Industrial super - defined in industrial instruments such as Awards, Agreements etc. Some Awards may require employers to pay additional industrial super on payments that are not-OTE/not-QE. This is not SG and not capped by the MCB. Agreements may require an employer to pay a higher rate, such as 13%. It depends on what the industrial instrument defines.

The ATO guidance may assist employers to correctly classify payments as QE. It's just an overview, not every payment. Car allowances may be QE or may not be QE. It depends 🤔


Deanne

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Under Payday Super, how do qualifying earnings and allowances affect super contributions? | ATO Community