Do we still pay Super on worker's compensation after new changes in July 2026?

(Newbie)Newbie

7 Mar 2026

Hi all,

I am an employee for a Not for profit organization. I am aware that there are changes to Superannuation from 1/7/26.

My question is do we have to pay Super on worker's compensation payments?

I am aware that super is only required if the employee performs work or attends work. Has this rule changed?

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(Taxicorn)Taxicorn

7 Mar 2026

G'day @ZALAM 👋

There are two types of super:

Superannuation Guarantee - defined in the Superannuation Guarantee (Administration) Act 1992 (SGAA) where paid workers' compensation absences are not ordinary time earnings (OTE)(now) nor qualifying earnings (QE) (from 1 July 2026)
Additional Industrial Super - where industrial instruments (Awards or Agreements) require employers to pay super on payments that are not OTE or QE. For example, 50 of the 122 Modern Awards contain a clause that requires employers to pay super on all paid leave, including paid workers' compensation absences. Some paid leave is not OTE/QE.

Whether "super" is to be paid on workers' compensation absences will depend on those industrial instruments 🤓

Deanne

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