On this page (6 sections)
The short answer
Since 1 July 2026, every employer must pay the 12% Super Guarantee with each payday, instead of up to four months later each quarter. It's now calculated on 'qualifying earnings', with an annual maximum contribution base of $270,830. For a NSW graduate on $92,882 that's about $429 a fortnight. Teachers can now check their fund after every pay.
- The Super Guarantee rate stays at 12% in 2026–27.
- It applies to departments, Catholic and independent schools and relief teacher agencies alike.
- Biggest change for casual relief teachers with several employers.
- Super on government Parental Leave Pay is still paid yearly by the ATO.
What happened
Payday Super took effect on 1 July 2026. Before then, employers had to pay Super Guarantee contributions for each quarter by 28 days after the quarter ended, so super earned in July might not reach your fund until late October. Now the contribution is due with each payday and should arrive in your fund within days. The ATO's super guarantee page sets out the exact deadline.
Two technical changes came with it. Super is now worked out on qualifying earnings rather than ordinary time earnings, and the old quarterly maximum contribution base has been replaced by an annual base of $270,830 for 2026–27. No teacher's salary comes close to that cap, so in practice every dollar of base salary attracts 12%.
Work out your pay rise and back pay
⚙Your details
New pay rates
Default: the new rates' operative date, 9 October 2026.
When the back pay lands. Default: six weeks from today. New rates apply from the following pay.
E.g. a sign-on or cost-of-living payment in the agreement (gross).
Back pay owed (before tax)
$505
New salary
$92,882
+3.0% on $90,177
Rise per fortnight
$104
$71 after tax
Tax on back pay
$162
32% of the lump
Back pay in hand
$344
What this means
From 9 October 2026 you should have been paid $104 more each fortnight. Because the new rates weren't paid yet, the difference builds up and arrives as one back payment: about $505 before tax. After that, your fortnightly take-home goes from $2,723 to $2,794.
Payroll taxes back pay at your marginal rate rather than spreading it, so roughly 32% comes off. That's your actual tax on the money: it doesn't push the rest of your salary into a higher bracket. These are the latest rates already in force: if they are on your payslip, nothing is owed. This shows what you're owed if payroll was late applying them.
Estimate only. Back pay = (new − old) fortnightly pay × fortnights between the two dates, using the pay column in force at the start of each fortnight. Tax uses the ATO marginal-rate method on your annual salary for 2026–27; back pay for an earlier financial year over $1,200 may be taxed differently and is reported as a lump sum E. Old rates: 9 October 2025 column; Crown Employees (Teachers in Schools and Related Employees) Salaries and Conditions Award 2024, verified 16 October 2026.
Background: why it changed
The quarterly system made unpaid super hard to spot. A missing contribution might only show up months later, and by then an employer could be in trouble or gone. Paying with wages ties super to something you already check: your payslip. The change applies to every employer, so state education departments, Catholic systems, independent schools and agencies all work to the same rule.
Source: ATO super guarantee page.
Before 1 July 2026
- Paid quarterly, due 28 days after the quarter
- Calculated on ordinary time earnings
- Quarterly maximum contribution base ($62,500 a quarter in 2025–26)
- Gaps could take months to notice
From 1 July 2026
- Paid with every payday
- Calculated on qualifying earnings
- Annual maximum contribution base of $270,830
- You can check every pay cycle
What it means for your pay and super
Your take-home pay doesn't change. Super is paid by your employer on top of salary, so the only difference is when it lands. The amounts are the same 12% you were already getting, just in smaller, more frequent pieces.
Per fortnight = annual super ÷ 26. ACT teachers get 12.5% from 1 Jan 2026, plus 1% more if they contribute 3% through payroll.
NSW Step 3 teacher ($104,156), with and without salary sacrifice
- Take-home, no salary sacrifice
- $3,089 a fortnight
- Employer super with each pay
- $481 a fortnight
- Salary sacrifice $200 a fortnight ($5,200 a year): take-home
- $2,953 a fortnight
- Extra into super after 15% contributions tax
- About $170 a fortnight
2026–27 income tax after LITO plus 2% Medicare, no HELP debt, from our tax engine. Employer super stays at 12% of salary before sacrifice. Concessional cap: $32,500 in 2026–27, including employer contributions.
Free calculator
Teacher super calculator
Pick your state and step to see employer super each pay, the effect of salary sacrifice, and your balance at retirement.
Check my superRelief teachers: the biggest change
Casual relief teachers often work for several schools or agencies in the same fortnight. Under the quarterly system it was hard to match contributions to employers. Now each pay should produce its own contribution. A NSW CT2 casual who works five days in a fortnight earns $2,693.65, so about $323 of super should follow that pay. A Victorian CRT on $425.80 a day should see about $51 per day worked. See relief teacher tax and super.
What to check, and dates to watch
Each pay
- Your payslip shows the super amount and the fund it was paid to.
- Within a week or so, your fund's app shows a matching contribution, less 15% contributions tax.
- Salary sacrifice amounts arrive separately from employer super.
- Relief teachers: every school or agency that paid you also paid super.
- After 30 June 2027: the ATO pays 12% super on any government Parental Leave Pay you got in 2026–27. That part isn't paid each payday. See 26 weeks' PPL from July 2026.
- If super is missing: ask your payroll team first, then report it to the ATO.
- Defined benefit members: if you're in a state defined benefit scheme, your scheme's rules still apply; check with the scheme.
For the full detail, including what counts as qualifying earnings, read our Payday Super guide for teachers.
Frequently asked questions
When did Payday Super start?
Does Payday Super change my take-home pay?
Is the super rate still 12%?
Does Payday Super apply to casual relief teachers?
Is super on Paid Parental Leave paid each payday?
Sources we checked · last verified 2026-10-28
About this page
Written and fact-checked by the TeacherPay AU Editorial Team against the enterprise agreements, awards and official pages listed in the sources. It is general information, not personal financial, tax or legal advice. Spotted something out of date? Tell us and we'll fix it, usually within a day. See our editorial policy and how we calculate.
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