Pay Day Super - What are Qualifying Earnings (QE)?
Qualifying earnings (QE) refers to the types of payments made to employees used to calculate their super guarantee (SG) under Payday Super.
Previously known as Ordinary Time Earnings, most payments will remain the same for SG, however there are some changes regarding commission payments.
Your payroll software should by now have updated to reflect these changes for STP, however if you are unsure, please check out the table below:
| Payment | Salary & Wages | OTE | QE (from 1 July 2026) |
| Hours & Loading | |||
|---|---|---|---|
| Ordinary hours of work | Yes | Yes | Yes |
| Casual loading | Yes | Yes | Yes |
|
Shift penalties (including public holiday
penalties)
|
Yes | Yes | Yes |
| Overtime payments | Yes | No | No |
| Leave Types | |||
| Annual leave | Yes | Yes | Yes |
|
Rostered days off (time taken and paid at
ordinary rates)
|
Yes | Yes | Yes |
| Sick, personal and carers leave | Yes | Yes | Yes |
| Salary Sacrifice | |||
|
Salary sacrificed to superannuation –
amount that would otherwise be OTE if paid
to the employee
|
Yes | Yes | Yes |
|
Salary sacrificed to superannuation –
amount that would not otherwise be OTE if
paid to the employee (such as paid parental
leave or overtime)
|
Yes | No | No |
| Commission | |||
| Commission payments | Yes | Yes | Yes |
|
Commission solely for work performed
entirely outside ordinary hours
|
Yes | No | Yes |
Still feeling unsure? Get in touch and we can talk you through any questions and concerns
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