In this topic
- Introduction
- Setup and Configuration
- Who is responsible for configuring QE mappings?
- Do I need to update all my paycodes?
- What happens if I don’t confirm my QE mappings before 1 July 2026?
- Can I change my QE mappings after confirming?
- Who in my organisation can update QE mappings?
- I confirmed my mappings but the banner is still showing. What should I do?
- Qualifying Earnings Rules
- STP Reporting
- Maximum Contributions Base (MCB)
- Getting Help
Introduction
This topic answers frequently asked questions about Qualifying Earnings configuration, Pay Day Super, and how it is managed.
Disclaimer: This documentation outlines how Aussiepay supports Qualifying Earnings (QE) configuration for Pay Day Super. It is provided for general information purposes only and does not constitute legal, tax, or financial advice. You should seek advice specific to your organisation’s obligations from the Australian Taxation Office (ATO) or your accountant. While your payroll consultant can assist with configuration and operational guidance within Aussiepay, they are not authorised to provide advice on your legal or compliance obligations under Australian superannuation law.
Setup and Configuration
Who is responsible for configuring QE mappings?
A: As the employer, you are responsible for reviewing and confirming QE mappings in Aussiepay. While your payroll consultant can provide guidance, the final configuration review and approval must be completed by you.
Do I need to update all my paycodes?
A: We have already completed the majority of the work by pre-filling QE mappings for all paycodes based on your current OTE settings. Your role is to review the mappings, make any necessary adjustments, and then click Save and Confirm once satisfied.
What happens if I don’t confirm my QE mappings before 1 July 2026?
A: Pre-populated QE values will be used in your STP submissions from 1 July 2026. Review all mappings and confirm they are correct before 31 May 2026 to avoid inaccurate reporting of QE and Super Liability (L). If QE mappings are not reviewed and confirmed, any incorrect reporting and subsequent corrections will be at your cost.
Can I change my QE mappings after confirming?
A: Yes. You can return to Employer -> STP2 Config at any time to update your mappings. Any changes take effect from the next pay run after saving.
Who in my organisation can update QE mappings?
A: Users with the following webroles can access, update, and confirm QE mappings:
- Employer Authority
- Employer Authority Limited
I confirmed my mappings but the banner is still showing. What should I do?
A: Try refreshing the page. If the banner persists, ensure you clicked both Save and Confirm in the popup. Saving alone without confirming will not remove the banner. If the issue continues, let your consultant know.
Qualifying Earnings Rules
Are allowances qualifying earnings?
A: It depends on the type of allowance. Some allowances are considered qualifying earnings, while others are not. We have pre-filled allowance paycodes based on ATO guidance. However, you should review each one carefully. When in doubt, consult the ATO’s Pay Day Super guidance or a payroll professional.
Does salary sacrifice affect my QE?
A: Yes, depending on the type of salary sacrifice:
- Type S (salary sacrifice to super): No impact on QE
- Type O (salary sacrifice for other benefits, for example, novated lease or pre-tax benefits): Reduces QE
- Post-tax deductions: No impact on QE
Example: If gross earnings are $5,000 and you have a $1,000 Type O salary sacrifice deduction (for example, a novated lease), the QE reported will be $4,000.
QE is calculated as:
QE = Gross QE paycodes - Type O salary sacrifice amounts
What is the difference between QE and Super Liability (L)?
A: Qualifying Earnings (QE) is the portion of an employee’s earnings that is reportable for super purposes under Pay Day Super. This is what gets reported to the ATO to show which earnings are considered for super.
Super Liability (L) is the actual superannuation amount owed, calculated by applying the Super Guarantee (SG) rate to Ordinary Time Earnings (OTE), not QE.
QE and Super Liability (L) are related but not the same, and they can result in different amounts because they are based on different rules: QE and OTE.
Both values must be reported in every STP submission from 1 July 2026.
STP Reporting
When will QE and Super Liability appear in my STP submissions?
A: From any pay run with a payment date of 1 July 2026 or later. Pay runs before this date are not affected.
Do I need to do anything extra in my pay runs to include QE in STP?
A: No. Once your QE mappings are reviewed and confirmed, QE and Super Liability (L) are included in every STP2 submission.
Maximum Contributions Base (MCB)
Do I need to configure the MCB in Aussiepay?
A: No. The Maximum Contributions Base (MCB) is fully managed and monitored as part of your Managed Payroll Service. The MCB cap is applied to each pay run and is updated when the ATO re-indexes it annually.
What happens if an employee earns above the MCB?
A: Once an employee’s cumulative Qualifying Earnings (QE) reaches the MCB for the financial year, QE is capped at that amount for the remainder of the year.
Example: MCB Cap Applied Mid-Year - Annual MCB $60,000.
- Employee’s cumulative QE by March: $58,000
Next Pay Run:
- QE for the pay run: $5,000
What happens:
| Item | Amount ($) |
|---|---|
| QE before pay run | 58,000 |
| QE in current pay run | 5,000 |
| MCB cap | 60,000 |
| QE reported this pay run | 2,000 |
| QE above cap (ignored) | 3,000 |
From this point forward:
- QE remains capped at $60,000 for the rest of the financial year
- No additional QE is reported
- No further super is calculated on earnings above the cap
SUMMARY: Once the MCB is reached, only the portion up to the cap is counted, and everything above it is excluded automatically by Aussiepay.
Getting Help
Where can I get regulatory advice about Pay Day Super?
A: For regulatory guidance, contact:
- The ATO - https://www.ato.gov.au
- Your accountant or tax advisor
Where can I get help?
A: Contact your payroll consultant through your usual channel.
