About the Qualifying Earnings (QE) Checker for Payday Super
Getting super right under Payday Super starts with knowing which payments to include. From 1 July 2026, super guarantee is calculated on an employee's qualifying earnings (QE) — and paying super on the wrong base is one of the easiest ways to end up with a super guarantee charge. The Qualifying Earnings Checker lets you select a payment type and instantly see whether it counts towards QE, with the reason grounded in the ATO's guidance and SGR 2009/2. This tool is for employers, payroll staff and bookkeepers who need a quick, reliable answer on common payment types — ordinary hours, commissions, allowances, bonuses, overtime and termination payments — as they set up payroll for the new per-payday super rules.
What is the Qualifying Earnings (QE) Checker for Payday Super?
The Qualifying Earnings Checker is a reference tool that tells you whether a given payment is included in qualifying earnings for Payday Super. Qualifying earnings is the earnings base that applies from 1 July 2026. In substance it carries over the same inclusions that applied to ordinary time earnings (OTE) based super guarantee up to 30 June 2026 — so the long-standing rules in Superannuation Guarantee Ruling SGR 2009/2 remain the reference point for what is "earnings in respect of ordinary hours of work". The checker covers the payment types employers ask about most often and explains the reason for each answer, while flagging that some allowances and bonuses depend on the specific facts. It is a decision aid, not a substitute for checking SGR 2009/2 or ATO guidance on a genuinely borderline payment.
How to Use This Calculator
- 1Select the payment type: Choose the payment you want to check from the list — for example, commissions, overtime, or annual leave loading.
- 2Read the result: The checker shows whether the payment is included in or excluded from qualifying earnings.
- 3Review the reason: Each answer explains why, referencing the ordinary-hours principle from SGR 2009/2.
- 4Repeat for each payment type: Work through the different components of an employee's pay to build a complete picture.
- 5Check borderline cases: For unusual allowances or bonuses, follow the note to confirm against SGR 2009/2 or the ATO.
Worked Australian Example
Practical Example
Daniel manages payroll for a hospitality business and is setting up Payday Super for a chef who earns a base wage plus a weekend shift loading, an occasional performance bonus, and paid overtime on busy nights. Using the Qualifying Earnings Checker, Daniel checks each component. "Ordinary hours of work" returns included. "Shift loadings" returns included, because they relate to ordinary hours. "Performance bonus (ordinary work)" returns included. "Overtime payments" returns excluded, because overtime is not ordinary time earnings when the ordinary hours are clearly identified in the award. Daniel concludes that he must pay 12% super on the base wage, shift loading and bonus, but not on the overtime. He configures the payroll software's super category to include the right earnings, avoiding both underpayment and overpayment.
How Our Qualifying Earnings (QE) Checker for Payday Super Works
The checker applies the ordinary-hours test at the heart of SGR 2009/2: a payment is included if it is **earnings in respect of an employee's ordinary hours of work**. Qualifying earnings from 1 July 2026 keeps the same inclusions as OTE-based super guarantee, plus salary-sacrificed amounts are counted. Payments that are **included** in qualifying earnings: - **Ordinary hours of work** — the core of the earnings base. - **Commissions** and **over-award payments** — earnings for ordinary hours. - **Shift loadings** — for ordinary hours worked. - **Annual leave loading** — treated as OTE unless it is demonstrably referable to a lost opportunity to work overtime. - **On-call / availability allowances** — for making yourself available during ordinary hours. - **Performance bonuses** relating to ordinary work. - **Paid annual, sick and long service leave** taken while employed. - **Salary-sacrificed amounts** — added back and counted as QE under the Payday Super rules. Payments that are **excluded**: - **Overtime payments** (where ordinary hours are clearly identified) and bonuses solely for overtime. - **Expense reimbursements** — not "earnings". - **Unused annual or long service leave paid on termination**, and **genuine redundancy** payments. Because some allowances and bonuses turn on their specific purpose, treat the checker as a guide and confirm genuinely borderline payments against SGR 2009/2 or ato.gov.au.
When to Use This Calculator
Use the checker whenever you are deciding what to pay super on. **When setting up payroll categories** for Payday Super, to map each earnings line to the correct super treatment. **When a new payment type appears** — a new allowance, a one-off bonus, a commission scheme — to confirm whether it attracts super. **During an award or agreement change**, to re-check that ordinary hours and overtime are still correctly distinguished. **When reviewing a past underpayment**, to work out which components should have carried super. It suits employers, payroll officers and bookkeepers. Pair it with the Payday Super Calculator to turn the correct qualifying-earnings figure into the super due each payday, and keep records of your reasoning for anything borderline.
Common Qualifying Earnings (QE) Checker for Payday Super Questions
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