Setting Up Qualifying Earnings (AU)

In MYOB Acumatica — Payroll, you can use the Pay Item Liabilities form (MPPP1025) to set up which superannuation payments are qualifying earnings. There are two liability options related to superannuation:

  • Liable for Qualifying Earnings (QE) determines if a pay item is reported as qualifying earnings for Single Touch Payroll (STP). It does not affect how MYOB Acumatica calculates super guarantee.
  • Liable for Superannuation (SG) determines if a pay item is used to calculate super guarantee.
When you select the Liable for Superannuation (SG) checkbox, then the Liable for Qualifying Earnings (QE) checkbox is also automatically selected, as most pay items that are liable for SG are also liable for QE.

Note: For more information about qualifying earnings, see the Australian Taxation Office (ATO) website: Explaining qualifying earnings and What payments are qualifying earnings.

For example

Let's say an employee has two pay items in a pay run, one for ordinary hours and one for overtime. Both pay items would be used to calculate how much super the employee is paid.
Example pay item Amount Liable for SG Liable for QE
Ordinary hours 4,000 Yes Yes
Overtime 500 Yes No

So, if the employee is paid the minimum compulsory 12% SG rate for the 2026–27 financial year, their super guarantee calculation would be 4,500 x 12%, which equals $540.

When these amounts are reported as part of STP, super liability (L) would be $540 and qualifying earnings (Q) would be $4000.

Payments liable for SG but not liable for QE

Some employees might have awards or agreements that mean they receive payments liable for SG but not liable for QE. For example: overtime, paid parental leave and workers compensation while not working. For these pay items, you can select the Liable for Superannuation (SG) checkbox and deselect the Liable for Qualifying Earnings (QE) checkbox. In these cases, SG is paid more than the minimum required threshold and you need to override the threshold amount to calculate SG.

  1. Go to Pay Items form (MPPP2210).
  2. Open your employer super pay item.
  3. Click the Threshold(s) apply? edit icon to open the Pay Item Threshold window (MPPP2230).
  4. Deselect the Use the standard Superannuation Guarantee maximum threshold checkbox.
  5. Set a custom Maximum Eligible Earnings Threshold.
    CAUTION: If you enter a value lower than the default maximum, the earnings used for SG might be lower than the amount reported as QE.
  6. Save your changes.

Pay item liabilities if an employee is under 18 years old

Although the ATO only requires employers to pay superannuation to employees under 18 if they work more than 30 hours a week, your company might choose to voluntarily pay them superannuation if they work less than 30 hours.

For more details, see the Australian Taxation Office (ATO) website.

Pay item liabilities differ depending on if the payment is voluntary or required:

  • Voluntary for less than 30 hours a week: liable for SG but not liable for QE.
  • Required for more than 30 hours a week: liable for both SG and QE.

Liabilities for Salary Sacrifice Pay Items

If an employee has a salary sacrifice arrangement, see Salary Sacrifice (AU) for instructions on how to set up salary sacrifice liabilities.

The key point is whether the earnings pay item already includes the full pre-sacrifice amount. If it does, do not select the Liable for Qualifying Earnings (QE) or Liable for Superannuation (SG) checkboxes on the salary sacrifice deduction pay item. Otherwise, you end up reducing the superannuation guarantee calculation and understating your super obligation.