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Overview: How STP Qualifying Earnings (QE) Are Calculated

Qualifying Earnings (QE) — overview and setup preparation

In preparation for the activation of QE Reporting in FY27, you should begin configuring your payroll now to ensure QE reports accurately when the time comes.

This article provides an overview of how QE is calculated and what should be considered during setup.


Important: QE reporting should only be activated after FY26 payroll has been finalised. Activating too early may impact STP reporting.
Prerequisite: SSID registration must be completed before STP submissions will process. If not completed, submissions may fail. Refer to Step 1 in the Payday Super Guide Hub.

ATO guidance

The ATO is allowing some leeway for employers to get QE reporting correct during FY27. The guidance outlines:

How QE is calculated
Which Payroll Transaction Codes should be included in Qualifying Earnings

→ ATO: How to manage super during the changeover


Version

Jobpac Connect 2026.2.0

Effective from

16 May 2026

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