(Who Qualifies — and What You Get)
谁符合条件 — 有哪些优惠？
Payday Super
What Employers Must Do for the 1 July 2026 Changeover
发薪日养老金
雇主应对2026年7月1日制度切换的要点
1 Why this is changing
1 制度变化的背景
Payday Super is the most significant change to superannuation guarantee in over a decade. Under the existing system, employers can hold super contributions and pay them quarterly. From 1 July 2026, the law requires that super contributions reach the employee’s super fund within 7 business days of each payday. The intent is to reduce unpaid super, increase compounding for employees, and align super with PAYG withholding cycles.
Payday Super是十多年来澳洲养老金保障制度最重大的一次改革。在现行制度下，雇主可以暂存养老金缴款,按季度统一缴纳。从2026年7月1日起，法律将要求养老金缴款在每个发薪日后7个工作日内到达员工养老金账户。该项改革旨在减少欠缴养老金、提高员工长期复利收益，并使养老金缴款节奏与PAYG预扣税同步。
This article summarises what employers must do during the June–July 2026 changeover, how to handle Single Touch Payroll, the new 7-day timeframe, and the four official ATO example cases.
本文概述雇主在2026年6—7月切换期间的应对措施、STP申报变化、新的7日时限规则，以及ATO公布的4个官方示例案例。
2 The headline differences
2 制度前后变化对比
3 Key Dates dates for employers
3 雇主关键时间节点
4 What employers must do
4 雇主应当做哪些工作
Before 1 July 2026 — Preparation
2026年7月1日之前—准备工作
Speak with your payroll provider, clearing house and employees’ super funds to map out processing times for each step in the contribution flow.
与工资软件供应商、清算系统及员工的养老金基金沟通，梳理缴款流程中每个环节的处理时间。Confirm whether your clearing house or fund settles via the New Payments Platform (NPP), which is almost immediate. Older platforms can take up to 10 business days.
确认新的清算系统或养老金是否通过新一代支付平台（NPP）结算— NPP几乎实时到账，旧平台可能耗时长达10个工作日。If you currently use the SBSCH: choose an alternative provider, test the new process well before 30 June, and download all SBSCH records before 11:59 pm AEST on 30 June 2026.
如目前使用SBSCH: 选定替代的清算系统，提前测试新流程，并在2026年6月30日澳东时间晚11:59前下载所有SBSCH记录。Review your STP software and prepare to map pay codes correctly so Qualifying Earnings (QE) can be reported from 1 July 2026.
审阅工资STP软件，确保自2026年7月1日起可正确报送合格收入（QE）。Speak with your payroll provider about enabling Member Verification Requests (MVRs) — these allow you to verify employee fund details before contribution and reduce rejections.
与工资软件供应商沟通启用「成员核验请求」（MVR）—在缴款前核验员工养老金信息，可显著降低退款率。Forecast July cash flow. You may have multiple super payments in July (Final June quarter plus first Payday Super run(s)).
做好7月2026现金流管理。该月可能有2-3笔养老金缴款（最后季度+首笔Payday Super）。
June 2026 quarter — the final quarterly payment
2026年6月季度—最后一次季度缴款
For the quarter ending 30 June 2026, you continue under the existing rules. Calculate super on Ordinary Time Earnings paid between 1 April and 30 June. Pay in full and on time so the funds receive the contributions by 28 July 2026.
2026年6月30日截止的季度仍按现行规则处理。按4月1日至6月30日期间支付的经常性工时收入（OTE）计算养老金，足额按时缴款，确保款项于2026年7月28日前到达员工养老金账户。
From 1 July 2026 — Each payday
自2026年7月1日起—每个发薪日
Calculate super on Qualifying Earnings (QE) from each pay run dated on or after 1 July 2026.
对2026年7月1日及以后的每次发薪，按合格收入（QE）计算养老金。
Pay super so it is received by employees’ super funds within 7 business days of payday — funds need ‘enough information to allocate’ for the deadline to be met.
缴款须在发薪后7个工作日内到达员工养老金账户，且养老金须有「足以分配款项的信息」才视为按时到账。Report QE and super liability year-to-date on each STP submission.
每次STP报送须包含YTD合格收入及YTD养老金负债。Monitor for rejected payments. Funds have 3 business days to allocate or return the contribution. Fix errors immediately.
及时监控被退款的缴款。养老金在3个工作日内必须分配或退款。出现错误立即修正。If you genuinely cannot transition by 1 July 2026, start reporting QE as soon as possible during 2026–27. From 1 July 2027 the ATO will reject non-compliant STP reports.
如无法于2026年7月1日按时切换，应在2026—27财年内尽早开始报送QE。自2027年7月1日起ATO将拒收不合规的STP申报。
5 ATO example cases ATO
5 官方示例
The following are paraphrased from the ATO’s official guidance. They demonstrate how the changeover works in practice.
以下案例来自ATO发布的官方指引，用以说明制度切换在实务中如何运作。
6 OTE vs QE: What’s actually different
6 旧的OTE与新的QE究竟有何区别
Qualifying Earnings (QE) is a new term introduced under Payday Super for the types of payments used to calculate the super guarantee from 1 July 2026. From that date, employers will use QE as the base to calculate both the SG amount and the Super Guarantee Charge (SGC).
「合格收入」（Qualifying Earnings, QE）是Payday Super引入的新术语，用于自2026年7月1日起计算养老金的支付类型。从该日起，雇主将以QE作为同一基数同时计算SG缴款金额及养老金保障费（SGC）。
Importantly, the ATO has confirmed that for many employers the new QE concept does not change the SG amount actually paid — it simply tightens up some edge cases and unifies the calculation base.
需要重点说明的是，ATO已明确表示：对许多雇主而言，新的QE概念并不会改变实际缴纳的SG金额—它仅是收紧了若干边界情形并统一了计算基数。
What QE includes that OTE did not
QE比OTE新增的内容
Three categories of payments are now captured under QE that were not (or only partially) captured under OTE:
QE现在涵盖以下三类支付，而这些支付在OTE下原本不被涵盖（或仅部分涵盖）：
All commissions — including commissions paid solely for work performed entirely outside ordinary hours. Under OTE, commissions earned solely outside ordinary hours were excluded; under QE, all commissions are included regardless of when the underlying work was performed.
所有销售提成（commissions）—包括完全在工时之外取得的提成。在OTE规则下，仅在工时外取得的提成不计；在QE规则下，所有提成无论何时产生均纳入计算。Salary sacrificed amounts — where the salary that has been sacrificed to superannuation would have been QE if paid as wages. This prevents employees from artificially reducing their SG base by sacrificing wages into super.
Salary sacrifice至养老金的金额—若该等被sacrifice的工资在以现金形式支付时本属于QE，则纳入计算。该规则防止员工通过将工资sacrifice至养老金来人为降低SG计算基数。Payments under the expanded definition of employee — including payments to independent contractors paid mainly for their labour, artists, musicians, sportspersons and statutory office holders. The expanded definition existed under SG law previously, but is now formally tied into QE.
扩展‘员工’定义—包括主要因劳动力获得报酬的独立承包商、艺术家、音乐家、运动员及法定职位持有人。该扩展定义在原SG法律下已存在，现正式纳入QE计算口径。
Practical implications by industry
对各行业的实际影响
Whether the OTE-to-QE transition matters depends almost entirely on workforce composition. Some industries will see no effect; others should expect SG cost increases.
OTE到QE的切换对企业是否有实际影响，几乎完全取决于其薪酬构成。某些行业不会受到影响；另一些行业应预期SG成本上升。Most affected — commission-heavy businesses: real estate agencies, car dealerships, financial services / insurance sales teams, retail with commission structures. Any commission paid solely for work performed outside ordinary hours is now in the SG base.
影响最大—提成型业务：房地产中介、汽车经销商、金融服务/保险销售团队、零售提成型门店。所有完全在工时外取得的提成现已纳入SG计算基数。Moderately affected — businesses using contractors heavily: gig economy operators, media & creative, sport, professional services using individual contractors paid mainly for labour. The expanded employee definition is formally embedded in QE.
中度影响—大量使用承包商的业务：gig economy运营商、媒体与创意、体育、聘用以劳动力为主的个人承包商的专业服务机构。员工的扩展定义已正式纳入QE。Largely unaffected — fixed-hour workforces: manufacturing, hospitality with set rosters, professional services on salary, government, education. The SG amount paid will remain essentially the same.
基本不受影响—固定工时的劳动力：制造业、有固定排班的服务业、按薪酬支付的专业服务、政府、教育行业。实际缴纳的SG金额将基本不变。
Common pitfalls to avoid
需注意的常见误区
Don’t confuse commission and bonus. Commissions are linked to sales results and contractual terms. Bonuses are discretionary employer payments. Under QE the two are treated differently — all commissions are QE; bonuses are QE only when linked to ordinary hours work. Reclassify any ‘bonus’ that is in substance a commission.
不要混淆commission与bonus。Commission与销售业绩及合同条款挂钩，bonus是雇主酌定支付。在QE下二者处理方式不同—所有commission均属QE；bonus仅在与ordinary hours工作相关时属QE。建议重新归类那些实质上属于commission的“奖金“。Don’t assume an ABN means no SG. The expanded employee definition continues to capture independent contractors paid mainly for labour. ABN status alone does not exclude SG obligations. Apply the labour-vs-result test to each engagement.
不要以为对方有ABN就无须缴SG。扩展员工定义仍涵盖以劳动力为主获得报酬的独立承包商。仅持有ABN不能免除SG义务。应对每一项委托关系适用「劳动力vs成果」测试。Salary sacrifice arrangements are not a free pass. The ‘underlying nature’ test applies — if the wages being sacrificed would otherwise be QE, the sacrificed amount counts as QE. Employees cannot wash non-QE pay into QE pay (or vice versa) through salary sacrifice.
Salary sacrifice安排不能改变SG性质。需适用「底层性质」测试—若被sacrifice的工资在直接支付时本属QE，则该sacrifice金额计入 QE。员工不能通过salary sacrifice将非QE的部分转为QE（或反之）。Termination packages need careful breakdown. Payment in lieu of notice IS QE; unused leave on termination, redundancy and severance are NOT. A $40,000 redundancy package with $10,000 PILON requires SG only on the $10,000 component.
离职补偿包必须逐项分解。代通知金（payment in lieu of notice）属 QE；离职时未使用的年休、裁员费、离职补偿均不属QE。例如一笔$40,000的裁员包中若含$10,000代通知金，仅就$10,000部分缴SG。
If you would like INP Group to review your payroll system, clearing house arrangements, or super processes for Payday Super readiness, please contact us at admin@inpgroup.com.au or 1300 168 368.
如贵公司希望INP集团协助审查工资软件、清算所安排或养老金流程，以确保 Payday Super准备就绪，欢迎致函admin@inpgroup.com.au或致电1300 168 368 与我们联系。
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参考:
Source: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/payday-super-how-to-manage-super-during-the-changeover
资料来源：澳大利亚税务局《Payday Super — How to manage super during the changeover》，2026年4月14日发布。
Source: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings
资料来源：澳大利亚税务局《What payments are qualifying earnings》，最近更新于2026年2月14日。