Age Pension calculator| Financial year | Percentage of qualifying earnings for a QE day, that must be contributed |
|---|---|
2026–27 and future financial years |
12.0 |
Qualifying earnings
An employee’s qualifying earnings (QE) is defined as the sum of the following:
- • Ordinary time earnings (OTE).
- • All commissions paid to an employee.
- • Salary sacrifice amounts that would qualify as qualifying earnings had they not been sacrificed to superannuation.
- • Earnings paid to workers who fall under the expanded definition of employee in the SG Act, including payments to independent contractors paid mainly for their labour.
See the FirstTech Super guide for further information.
| 2026–27 | ||
|---|---|---|
| Maximum Contributions base |
SG payable on maximum contribution base |
|
$270,830 |
$32,499.60 |
|
For more information about the maximum contributions base, please see the FirstTech Super guide.