Superannuation Qualifying Earnings

Alongside the payday superannuation requirements, from 1 July 2026, Employers will be required use the new system of ‘qualifying earnings’ to determine the types of earnings that qualify for superannuation payment. 

The ATO has released guidance on the meaning on qualifying earnings which can be found here. Ordinary Time Earnings are considered to be qualifying earnings, however the meaning of qualifying earnings is broader and includes some additional types of payments such as commissions which were not previously captured. 

To ensure you are paying superannuation correctly, check that your payroll system is set up to correctly capture all earnings which are deemed qualifying earnings by the ATO. Specific advice may be sought from appropriately qualified accountants and lawyers. 

Disclaimer: These summaries are a guide only and are not legal advice. For more information, call ECA Legal on 6241 6129 or email ecalegal@ecawa.org.au.