What real estate employees and employers need to know
Welcome to the new financial year! Here’s your super update on changes in 2026–27.
These changes affect how often super is paid, how much you can contribute,
and how your balance grows over time.
The biggest change this year is the introduction of Payday super.
This means employers must pay your super at the same time as your salary and wages
(your qualifying earnings). This is designed to make sure your super is paid more
regularly and stays on track.
To understand what Payday super means for you and your business,
learn more
here.
The Superannuation Guarantee (SG) rate remains at 12% in 2026–27.
While the SG rate stays the same, there are changes to:
- When super is paid – now aligned with each pay cycle
- How contributions are calculated
- How super payments are managed and reported
New way to calculate super
Super will be calculated on qualifying earnings (QE), which include:
- Salary and wages
- Commissions
- Salary sacrifice contributions
This is particularly relevant in real estate, where income often includes commissions.
What’s changing – At a glance
| What’s changing | Before 1 July 2026 | From 1 July 2026 |
|---|
| When super is paid (Payday Super) | At least quarterly | Every pay cycle (within 7 business days) |
| Concessional contributions cap | $30,000 | $32,500 |
| Non-concessional contributions cap | $120,000 | $130,000 |
| Transfer balance cap | $2.0 million | $2.1 million |
| Government co-contribution thresholds | Lower: $47,488
Upper: $62,488 | Lower: $49,293
Upper: $64,293 |
| Tax on balances over $3 million | Not applicable | Proposed new rules from 2026–27 |
| ATO clearing house (SBSCH) | Available to small businesses | Closes from 30 June 2026 |
Ways you can boost your super in 2026–27
From 1 July 2026, contribution caps are increasing. This gives you more flexibility
to add to your super and build your balance for the future.
New contribution caps
- Concessional contributions cap: $32,500
- Non-concessional contributions cap: $130,000
These include:
- Employer contributions
- Salary sacrifice
- Personal contributions you claim as a tax deduction
Higher caps can give you more options to boost your super, depending on your situation.
Log in to view your contributions
here.
Learn how to
boost your super.
Other contribution rules to know
- If your total super balance was under $500,000 on 30 June 2026,
you may be able to use unused concessional cap amounts from the previous five years
(carry-forward contributions).
- Some members may also be able to bring forward up to three years of
non-concessional contributions, up to $390,000.
These rules can be complex. It’s a good idea to check what applies to you before
making extra contributions.
You can move more into retirement
From 1 July 2026, the transfer balance cap will increase to $2.1 million.
This is the maximum amount you can move into a retirement (pension) account, where
earnings may be tax-free.
What to keep in mind
Your personal cap may be lower depending on your circumstances and previous transfers.
Potential government contributions
- Lower threshold: $49,293
- Upper threshold: $64,293
If eligible, you may receive up to $500 from the government.
Changes for very high super balances
Proposed tax changes may apply from 2026–27 for balances above $3 million.
What to keep in mind
These changes are not yet final and may change before becoming law.
Need help? Call us on 1300 13 44 33.
Maximum contribution base (employers)
From 2026–27, the maximum contribution base becomes an annual limit of
$270,830.
Clearing house closure
The ATO Small Business Superannuation Clearing House is now closed.
What you should do next
For employers
- Review your payroll systems
- Prepare for more frequent super payments
- Understand the annual contribution base
- Move away from the ATO clearing house if needed
Get ready for Payday Super
For members
- Check your current contributions
- See if you’re eligible for government co-contributions
- Understand how the new limits apply to you
- Consider whether you can contribute more
Log into your account
Book a retirement health check
All information on this website is general advice only and does not consider your
individual objectives, financial situation or needs. Consider the PDS and TMD and
speak to a financial adviser before making decisions.
Issued by REI Superannuation Fund Pty Ltd ABN 68 056 044 770, trustee for REI Super
ABN 76 641 658 449, AFSL 240569. Information is current at time of publication.