What you need to do
If you’ve paid more than the minimum super guarantee amount for a QE day (the day you make a payment of qualifying earnings), you generally don’t need to take any action.
We will automatically allocate the excess amount to the earliest QE day for which the minimum super guarantee amount for the employee has not been paid in full. This may be a previous QE day. If there are no shortfalls for previous QE days, we will carry forward the excess amount and apply it to future QE days for that employee (for up to 12 months).
This means future super guarantee entitlements may be met by larger amounts paid in prior periods.
Some employers are required to pay additional super for their employees under an award or enterprise agreement. These employers should consider their obligations under other workplace law in addition to super guarantee compliance.
Example: excess contributions carried forward
Jane pays her employee Tristan $1,000 of qualifying earnings on 22 January 2028 (the QE day). The individual super guarantee amount for this QE day is $120 ($1,000 × 12%).
Jane makes an eligible contribution of $150 to Tristan's nominated super fund, which is $30 greater than the individual super guarantee amount.
This amount will carry forward to reduce the individual base super guarantee shortfall for the next QE day.
On 29 January 2028, Tristan is again paid $1,000 in qualifying earnings. Although the individual super guarantee amount for this QE day is $120 ($1,000 × 12%), Jane only needs to pay $90 ($120 − $30).
If Jane again pays $150, then $60 would be carried forward. This amount can continue to be carried forward for up to 12 months.
End of exampleOverpayment to employee who no longer works for you
If the employee no longer works for you, excess contributions can't be carried forward as there are no super guarantee entitlements arising from future earnings. Instead, you’ll need to contact the employee’s super fund to request a refund of the overpayment.
Each super fund has its own processes and requirements for handling overpayments. You’ll generally need to provide supporting evidence, such as payroll records or contribution details, for the fund to assess your request.
Some employers are required to pay additional super for their employees under an award or enterprise agreement. These employers need to ensure their obligations are met before contacting an employee's super fund.