Teacher superannuation explained: rates, funds and rules for 2026–27

How much super teachers get in each state

The federal Superannuation Guarantee (SG) is 12% of qualifying earnings in 2026–27, the same as 2025–26. That's the legal minimum for every teacher, government or not. Some employers pay more under their enterprise agreement.

Catholic and independent schools must pay at least the 12% SG. Some agreements pay more, so check yours. State-specific pages: NSW, VIC, QLD, WA, SA, TAS, ACT and NT.

What 12% looks like at each step

Payday Super: what changed on 1 July 2026

From 1 July 2026, employers must pay SG with each payday instead of quarterly, and it's calculated on 'qualifying earnings', which replaced the old ordinary time earnings basis. The maximum contribution base also became an annual figure: $270,830 for 2026–27, well above any teacher's salary.

If your employer already paid super each pay, little changes for you. For teachers at smaller independent schools, casual relief teachers and anyone who's worked for an employer that paid quarterly, it means contributions should now appear in your fund within days of each pay. See Payday Super for teachers for how to check.

Defined benefit schemes: if you've been teaching a long time

Before the 1990s, most state teachers joined defined benefit (DB) schemes, which pay a benefit based on salary and years of service rather than a fund balance. These schemes are closed to new members, but many experienced teachers and principals are still in them.

• NSW: State Superannuation Scheme (SSS) and State Authorities Superannuation Scheme (SASS). Some allowances, such as the double-pay extended leave allowance, aren't superable for these members.
• VIC: ESSSuper schemes (Revised, New, SERB) for staff who started before 1994.
• QLD: the QSuper defined benefit fund, closed to new members.
• ACT: legacy CSS and PSS members get contributions under their scheme rules.
• NT: NTGPASS, NTSSS and CSS are closed legacy schemes.
• TAS: the RBF defined benefit scheme is closed.

The caps and thresholds that matter in 2026–27

Super on parental leave, part-time and casual work

• Government Parental Leave Pay: for children born or adopted on or after 1 July 2025, the ATO pays 12% of your Parental Leave Pay into your fund as an annual lump sum after the end of the financial year. You don't need to claim it. First payments started in July 2026.
• Employer-paid parental leave: whether super is paid during paid leave depends on your agreement. It isn't usually paid during unpaid leave. Check your department or school policy. See teacher parental leave.
• Part-time: super is 12% of what you actually earn, so 0.6 FTE means 60% of the contributions. Over a decade this adds up; the super calculator shows the gap.
• Casual relief teachers: SG applies to all earnings. The old $450 a month threshold was removed from 1 July 2022, so every day you work earns super.

Choosing and checking your fund

Government departments and schools have a default fund, but most teachers can choose their own (DB members and some legacy arrangements excepted). If you're happy with your default fund, you don't need to do anything. If you move states or sectors, you may end up with two funds. This page doesn't recommend a fund; compare fees, investment options and insurance using the ATO's YourSuper comparison tool.

When can teachers access their super?

Super is generally preserved until you reach your preservation age, which is 60 for anyone born after 30 June 1964, and meet a condition of release, such as retiring, ending an employment arrangement after 60, or turning 65. Teachers considering early retirement should look at their fund's transition-to-retirement options and their DB scheme rules, if they have one. A licensed financial adviser can model this properly.