Super Guarantee 2026: What Every Australian Employer Must Know
"The SGC penalty is not tax-deductible. Miss one payment and find out why that matters."
The SGC penalty is not tax-deductible. Miss one payment and find out why that matters. Every dollar of SGC you pay costs you more than a dollar — because you can't claim it back from the taxman. Paying super late is one of the most expensive mistakes an Australian employer can make.
What Counts as Ordinary Time Earnings (OTE)
Super is calculated on OTE — which is broader than base salary:
- Ordinary hours worked
- Over-award payments
- Shift loadings (in some awards)
- Allowances (in some cases)
- Annual leave and personal leave payments
- NOT overtime (generally)
- NOT discretionary bonuses (in most cases)
- NOT genuine redundancy payments
Miscalculating OTE is the most common super compliance error. If you're unsure what to include, use the ATO's OTE tool or check the applicable Modern Award.
Stapled Super Funds — The 2021 Rule Change
Since 1 November 2021, if a new employee doesn't nominate a super fund, you must request their "stapled fund" from the ATO via Online Services before defaulting to your default fund. The stapled fund is the employee's existing fund that follows them between jobs. Failure to request the stapled fund when required can result in the ATO treating you as non-compliant.
How XIntelliSync Handles Super
XIntelliSync's Payroll Agent calculates super at the correct rate (12% for 2025–26, increased from 11.5% on 1 July 2025) on OTE for each employee each pay run. It generates a super remittance summary before each quarterly payment due date, and produces ABA files for employer super fund contributions. Final payment is authorised by you through your bank portal — no payments are initiated automatically.