Business operations

Business super contributions

Employer super and super guarantee amounts for employees and workers treated as employees for super.

Reviewed 30 July 2026Income years 2025-26 and 2026-27

Who can claim

This deduction is available to individuals and companies.

  • The expense is incurred in carrying on an existing income-producing business.
  • Any private, capital or non-income-producing component is reasonably apportioned or excluded.
  • The contribution is for an eligible worker and is actually received by a complying super fund or retirement savings account.
  • For 2025-26, the contribution is received by the complying fund or retirement savings account in the relevant income year.
  • For 2025-26, a late contribution not used to offset a super guarantee charge can be deductible in the income year the fund receives it.
  • From 1 July 2026, Payday Super applies to employees and contractors engaged mainly for their labour: 12% of qualifying earnings must generally reach the worker's fund within 7 business days after payday.
  • For a QE day from 1 July 2026, both on-time and late contributions and the redesigned super guarantee charge can be deductible.

What you cannot claim

  • Do not include private drawings or personal expenses.
  • Do not treat a capital asset, improvement or acquisition cost as an ordinary operating expense.
  • An unpaid accrued contribution is not deductible.
  • A super guarantee charge for a quarter ending before 1 July 2026 remains non-deductible under the saved old law.
  • The late-payment offset is unavailable for the quarter ending 30 June 2026 and for contributions made on or after 1 July 2026 for an earlier quarter.
  • General interest charge and a late-payment penalty imposed after assessment of a Payday Super charge are not deductible.
  • A voluntary employer contribution made after the day 28 days after the end of the month in which a worker turns 75 is not deductible unless it is a mandated contribution or reduces a super guarantee shortfall under the applicable law.
  • A contribution to a non-complying fund is not deductible.
  • Private or owner contributions require separate analysis.

How the amount is worked out

For 2025-26, claim eligible contributions in the income year the complying fund receives them; exclude the quarterly super guarantee charge and any contribution used as a late-payment offset. For 2026-27 QE days, calculate SG at 12% of qualifying earnings and claim eligible on-time or late contributions and the deductible Payday Super charge; exclude post-assessment interest and late-payment penalties.

Records the ATO expects

  • Super-fund receipt confirmation
  • Payroll and qualifying-earnings records
  • Worker classification evidence
  • Contribution schedule
  • SGC statement or assessment where relevant

Where this rule comes from

Primary source: Treasury Laws Amendment (Payday Superannuation) Act 2025 (Act No. 57, 2025 — commenced 1 July 2026). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.

Supporting sources:

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