Does a Bonus Attract Super in Australia? Eligibility, Rates & Payday Rules

According to the Australian Taxation Office (ATO), What payments are qualifying earnings (updated 2 September 2026), bonuses for ordinary-hours work generally attract 12% super guarantee (SG). Since 1 July 2026, employers calculate SG on qualifying earnings (QE). A clearly identifiable bonus paid solely for work outside ordinary hours is generally excluded. The services rewarded, not the payment label, determine its treatment.

Does a bonus attract super in Australia?

YES, bonuses paid for work or performance during ordinary hours generally attract 12% SG. Performance, Christmas and other specified employment bonuses are generally ordinary time earnings (OTE), which form part of qualifying earnings (QE) under Payday Super.

The main exception is a discrete bonus solely for work outside ordinary hours. An employer requires clear evidence of that purpose. According to the Fair Work Ombudsman, Tax and superannuation (2026), eligible full-time, part-time and casual employees all qualify for SG. An award or enterprise agreement can also require contributions beyond the statutory minimum.

Which bonus types attract super and which are excluded?

The ATO classifies bonuses by the work they reward. The following classifications assume an eligible employee and no higher award or agreement-based entitlement.

Payment type	SG treatment	Reason
Performance or sales-target bonus	Yes	Performance linked to ordinary-hours work is OTE.
Christmas or sign-on bonus	Yes	Both appear in the ATO’s qualifying-earnings table.
Discretionary or ex-gratia bonus	Conditional	Included where it rewards ordinary-hours work, regardless of its label.
Sales commission	Yes	All employee commissions are QE from 1 July 2026, including commissions for work entirely outside ordinary hours.
Separately identified overtime-only bonus	No	Excluded when paid solely for work outside ordinary hours.
Mixed ordinary-hours and overtime performance bonus	Yes	A general bonus partly attributable to ordinary work is ordinarily wholly OTE.

When classification is uncertain, compare the bonus letter, ordinary-hours definition and payroll records.

Does a discretionary or ex-gratia bonus attract super?

YES, a discretionary or ex-gratia bonus attracts SG when it rewards ordinary-hours employment services. The payment does not become exempt merely because the employer calls it a goodwill payment or has discretion over its amount.

The ATO expressly includes an ex-gratia bonus relating to ordinary hours in QE. A payment presented as a personal gift requires evidence that it is genuinely unrelated to remuneration for employment services before it is treated differently.

Does an overtime-only bonus attract super?

NO, a clearly identifiable bonus paid solely for work performed outside ordinary hours is generally excluded from QE. Under the ATO’s Superannuation Guarantee Ruling SGR 2009/2 (paragraphs 28–29), clear evidence must show that non-ordinary-hours work was the sole basis for payment.

For example, an extra project payment linked exclusively to documented Sunday overtime can meet that test. An award or enterprise agreement can still require super on the amount.

How should an ordinary-hours and overtime bonus be assessed?

Assess a bonus covering ordinary work and overtime from the underlying evidence rather than applying an unsupported percentage split. According to the ATO’s Superannuation Guarantee Ruling SGR 2009/2 (paragraph 29), a general performance bonus partly referable to ordinary hours is ordinarily wholly OTE.

1. Identify ordinary hours and overtime provisions in the award or employment agreement.
2. Read the bonus plan, approval letter and performance criteria to identify the services rewarded.
3. Compare the stated purpose against timesheets, project records and payroll treatment. Record why any amount is excluded.

How did Payday Super change bonus eligibility and qualifying earnings in July 2026?

Payday Super began on 1 July 2026. It introduced qualifying earnings as the SG calculation base and changed contribution deadlines; it did not make every bonus newly eligible. According to the Australian Taxation Office, What payments are qualifying earnings (updated 2 September 2026), all previous OTE payments remain included and the SG rate stays at 12%.

Rule	Up to 30 June 2026	From 1 July 2026
Earnings base	Ordinary time earnings (OTE)	Qualifying earnings (QE): OTE plus specified other payments
Employee commissions	Some commissions were outside OTE	All commissions paid to an employee form QE
SG contribution timing	Quarterly system	SG generally received within seven business days after payday; special deadlines apply to qualifying out-of-cycle bonus payments
Bonuses solely for overtime	Normally excluded from OTE	Still excluded for ordinary employees, where properly identified

A separate distinction applies to eligible labour contractors: their QE includes payments for their labour even when performed outside ordinary hours. The worker’s SG status must be established before classifying that payment.

How is super calculated on a bonus at 12%?

Multiply the eligible gross bonus by 12% to estimate the employer’s SG contribution, provided the annual maximum contribution base has not been reached. The amount is a super contribution, not PAYG tax withheld from the cash bonus.

Eligible bonus for SG × 0.12 = compulsory employer SG

For a $5,000 bonus fully included in QE, the minimum contribution is $600 ($5,000 × 0.12). The employer must pay the applicable contribution to the nominated or stapled super fund. An SG-inclusive contract, higher award obligation or annual earnings ceiling changes the relevant calculation.

Use the super Contributions Calculator Australia to estimate SG on eligible earnings. Check the bonus classification and annual maximum contribution base before relying on the estimate.

Is super paid on top of a bonus or included in the package?

YES, an agreed $5,000 cash bonus excluding SG ordinarily attracts employer SG on top of that amount. A legally effective total-remuneration arrangement can instead specify an SG-inclusive amount, provided the employee receives all cash remuneration required under their employment terms and the employer meets its SG obligation. Relabelling an agreed cash bonus does not change the employer’s obligations.

Check whether the agreed bonus represents cash remuneration or a total package that includes SG. For a separate salary and SG estimate, use the superannuation Calculator Australia. Both arrangements remain subject to the applicable award, enterprise agreement and contract.

How does a $5,000 bonus plus super compare with a $5,000 bonus including super?

A $5,000 bonus plus SG amounts to $5,600 in combined cash remuneration and SG contributions. An expressly $5,000 SG-inclusive package divides into cash pay and super only where that allocation is permitted by the contract and applicable employment terms.

Illustrative agreement	Gross cash bonus	Employer SG at 12%	Total
$5,000 bonus plus SG	$5,000.00	$600.00	$5,600.00
$5,000 package inclusive of SG	$4,464.29	$535.71	$5,000.00

For the inclusive example, $5,000 ÷ 1.12 = $4,464.29 cash pay, with $535.71 SG (rounded to the nearest cent). These are contractual illustrations, not permission to reduce an amount the employer separately owes in cash. Both examples assume the relevant cash component fully qualifies for SG.

How does the 2026–27 maximum SG contribution base affect a large bonus?

According to the Australian Taxation Office, Maximum contribution base (updated 10 August 2026), the 2026–27 maximum SG contribution base is $270,830 in qualifying earnings per employee per employer. Once earnings reach this threshold, no further statutory minimum SG is due on additional qualifying earnings from that employer for the financial year.

An award or enterprise agreement can require contributions beyond the statutory minimum. The annual maximum SG earnings base is separate from the member’s concessional contributions cap.

How does the maximum SG contribution base affect a September 2026 bonus?

For a bonus paid in September 2026, SG applies only to the part of the bonus within the employee’s remaining 2026–27 annual earnings base. The employer considers qualifying earnings already paid since 1 July 2026.

Illustrative example: An employee has received $250,000 in QE before a $25,000 bonus in September 2026. Remaining qualifying earnings below the base are $20,830 ($270,830 − $250,000). Minimum SG on the bonus is $2,499.60 ($20,830 × 12%), rather than $3,000 on the full bonus. The remaining $4,170 of the bonus is above the maximum SG contribution base; an award or agreement may still require additional super.

Can bonus super push contributions over the concessional cap?

YES, employer SG on an eligible bonus counts towards the employee’s concessional contributions cap, so it can contribute to a cap excess. According to the Australian Taxation Office, Concessional contributions cap (updated 2 July 2026), the basic 2026–27 cap is $32,500.

Add together employer SG, salary-sacrifice contributions and personal contributions claimed as a tax deduction across all funds. Cap treatment generally follows the financial year in which the fund receives a contribution. Eligible unused carry-forward cap amounts can increase the personal limit; they do not change the employer’s SG earnings base. To estimate how employer contributions affect a future balance, use the super Projection Calculator Australia. For broader catch-up planning at age 40, see how Much Super Should I Have at 40 in Australia?.

When must employers pay super on bonus payments in 2026?

According to the Australian Taxation Office, Payment deadlines for Payday Super (updated 10 August 2026), SG on qualifying earnings paid from 1 July 2026 generally must reach the employee’s fund within seven business days after payday. Eligible out-of-cycle bonus payments have a different deadline.

When an employee is paid on a regular schedule and receives a separate bonus outside that schedule, the SG on the bonus is generally due within seven business days after the next regular qualifying-earnings payday, not seven business days after the bonus payment itself. This concession does not cover every irregular payment arrangement. First contributions for a new employee or to a new fund can have a 20-business-day deadline, subject to the ATO’s conditions.

ATO example: In Payment deadlines for Payday Super (updated 10 August 2026), an employee paid weekly receives a $1,000 Christmas bonus on 7 December 2026, then regular wages on 10 December. The SG deadline is 21 December 2026 for both payments. Earnings paid before 1 July 2026 followed the former quarterly SG rules.

For more detail about employer remittances and fund receipt, read how super is paid in Australia.

How should employers record bonus super in payroll and STP?

Employers should classify the bonus correctly, calculate year-to-date QE and year-to-date SG liability, and update their Single Touch Payroll (STP) reporting processes. According to the Australian Taxation Office, Payday Super has started: Here’s what employers need to know and do (2026), employers are expected to include these figures in payday STP reports from 1 July 2026. The ATO allows businesses that cannot report both figures immediately to begin reporting during 2026–27 without requesting a deferral; this reporting transition does not remove the obligation to pay SG on time.

Separate ordinary-hours bonuses from evidenced overtime-only payments, then reconcile reported liability against actual contributions. Reporting payments for independent contractors engaged mainly for their labour is optional under STP; the underlying SG obligation still applies.

How can an employee check whether bonus super was paid?

Check the bonus payslip against the employment terms, calculate the expected SG and confirm that the contribution actually reached your fund. A payslip showing super accrued does not establish that the fund received it.

1. Find the gross bonus amount, payment date and description on the payslip or bonus letter.
2. Determine whether the payment is QE and estimate 12% SG, allowing for any annual maximum earnings-base limit.
3. Check your super fund’s transactions; use ATO online services in myGov to cross-check reported contributions.
4. Identify the correct SG due date: normally seven business days after payday, but for an eligible out-of-cycle bonus, seven business days after the next regular payday. Check applicable new-employee or new-fund extensions.
5. Ask payroll in writing for the amount, fund and date of contribution if the credit is missing.

ATO online reporting can lag behind the fund’s transaction record. According to the Australian Taxation Office, Unpaid super from your employer (updated 4 June 2026), employees should check their fund, ask payroll for contribution details and report unpaid SG when the checks confirm a problem.

What can an employee do about unpaid super on a bonus?

Ask payroll to investigate any missing, late or insufficient SG on an eligible bonus. Provide the bonus payslip, employment or bonus terms, payday, fund details and your expected contribution calculation.

Request the fund name, amount paid, contribution date and payment reference. Compare payroll’s response with the fund statement after the applicable regular or out-of-cycle deadline. If the discrepancy remains, the ATO reporting process below provides the formal escalation route.

Frequently Asked Questions About Super on Bonuses

Does a one-off bonus attract super if it is not written into the contract?

YES, a one-off bonus can attract SG even when the employment contract does not promise it. If the amount rewards ordinary-hours services or performance, it generally forms QE regardless of how often the employer makes similar payments.

Confirm the reason recorded for payment. An isolated discretionary employment reward is different from a genuine non-remuneration gift or an evidenced bonus solely for overtime work.

Can a bonus paid after resignation still attract super?

YES, a bonus paid after resignation can still attract SG if it is payment for qualifying employment services rather than a payment arising solely from the termination itself. The later payment date does not automatically remove an accrued performance reward from QE.

Check the bonus scheme, services rewarded and final-payment description. The ATO’s What payments are qualifying earnings (updated 2 September 2026) classifies payment in lieu of notice as QE but generally excludes unused leave paid on termination and severance pay. A post-resignation performance bonus must be assessed on what it rewards, rather than its payment date or label.

Can a contractor paid mainly for their labour receive SG on a bonus?

YES, a contractor paid mainly for their personal labour can be an employee for SG purposes and receive super on a qualifying bonus. A direct contract for labour, payment for personal skills and an obligation to perform the work without delegation are key ATO tests.

Having an ABN does not remove SG eligibility. According to the Australian Taxation Office, Super for independent contractors (updated 2 September 2026), QE for eligible labour contractors includes labour payments for both ordinary and overtime work from 1 July 2026. Material costs and GST are not labour earnings; contracts for a result or through a company need separate assessment.

Can an employee opt out of compulsory super on an eligible bonus?

NO, an eligible employee cannot simply waive compulsory SG on a qualifying bonus or ask for the statutory amount in cash instead. Choosing a super fund and agreeing to salary sacrifice are separate matters.

A narrow exception applies to some high-income people working for multiple employers: an ATO-issued SG employer shortfall exemption certificate can release one or more employers from an SG obligation. A verbal opt-out does not have that effect.

Is a lump-sum bonus automatically exempt from super?

NO, paying a bonus as a lump sum or in a separate pay run does not itself make the payment exempt from SG. The relevant question is whether it represents QE, including remuneration for ordinary-hours services.

A documented bonus for overtime-only work remains a possible exclusion. Genuine termination-related amounts require their own classification under the ATO payment tables.

Can an employee report unpaid bonus super to the ATO?

YES, an employee can report unpaid SG on an eligible bonus through the ATO’s online Report unpaid super contributions from my employer service after the applicable payment deadline has passed.

Prepare the employer details, bonus payslip, expected SG calculation, fund transaction history and any payroll correspondence. According to the Australian Taxation Office, Unpaid super from your employer (updated 4 June 2026), the ATO reviews referrals and can pursue unpaid contributions. Recovery can take time and not every referral leads to collection.