EBA Minimum Weekly Super Explained for Builders

An EBA minimum weekly super clause sets the lowest employer super contribution for a covered worker each week. You usually compare that floor with statutory super guarantee, then pay whichever amount the agreement requires. The exact wording matters.

Builders often get caught because payroll calculates 12 per cent of ordinary time earnings and stops there. That can be correct under super law but still fall short of a registered enterprise bargaining agreement, commonly called an EBA.

You can find related construction agreement guidance in our EBA payroll hub. For a clause-based calculation, use the minimum weekly super calculator.

The key figures in October 2026

As at October 2026, the statutory super guarantee rate is 12% of ordinary time earnings.

As at October 2026, the general monthly earnings threshold is $0. The old $450 per month threshold was removed from 1 July 2022.

As at October 2026, an employee aged under 18 generally needs to work more than 30 hours in a week before statutory super guarantee applies. An EBA may provide a better entitlement, so do not assume this exception also removes the agreement obligation.

As at October 2026, payday super rules applying from 1 July 2026 generally require super contributions to reach the employee’s fund within 7 business days of payday. An EBA can require a weekly contribution process or an earlier payment arrangement.

These are statutory settings. They do not tell you the dollar floor in your EBA. That amount must come from the agreement covering the employee.

How a weekly minimum works

A common clause says the employer must contribute the greater of:

1. The super guarantee amount required by law.
2. A stated minimum amount for each week.

Other clauses work differently. One may set a flat weekly employer contribution. Another may increase the weekly amount on fixed dates. Some allow pro rata treatment for a part week. Others preserve the full amount during annual leave, personal leave, rostered days off or public holidays.

Here is a simple illustration using a hypothetical $250 weekly minimum. This is not a rate for every construction EBA.

Weekly payroll situation	12% statutory calculation	Hypothetical EBA floor	Amount paid under a higher-of clause
$1,600 ordinary time earnings	$192.00	$250.00	$250.00
$2,000 ordinary time earnings	$240.00	$250.00	$250.00
$2,500 ordinary time earnings	$300.00	$250.00	$300.00
Three-fifths of a week, with $960 ordinary time earnings	$115.20	$150.00 if the clause allows pro rata treatment	$150.00

At $1,600 of weekly ordinary time earnings, paying only 12 per cent leaves a $58 shortfall against the example floor. Across 20 affected weeks, that becomes $1,160 before any interest, charges or payroll corrections.

The comparison is only safe when both figures cover the same period. If you calculate SG fortnightly but the EBA floor applies to each individual week, a high-earning week may not automatically cancel a shortfall in the next week.

Start with agreement coverage

Before calculating anything, confirm that the EBA covers the employer, employee and work.

Check the employee’s classification, work location and duties. A labourer, carpenter, apprentice, operator and site administrator may not all sit under the same clause. A worker moving between projects can also move between payroll conditions.

Do not rely only on the agreement’s title. Read the coverage and scope clauses. Also check whether the agreement has been replaced or varied.

A passed nominal expiry date does not automatically switch the EBA off. A registered agreement generally continues operating until it is replaced or formally terminated.

Read the whole super clause

The dollar amount is only one part of the rule. Look for wording about:

• Whether the amount is a minimum or a fixed contribution.
• When scheduled increases take effect.
• Whether the minimum applies per week, part week or pay period.
• Treatment of unpaid leave, workers compensation and stand-downs.
• Treatment of annual leave, personal leave, RDOs and public holidays.
• Apprentices, juniors and casual employees.
• The required fund and employee choice rules.
• When the contribution must be sent to the fund.
• Whether the clause uses ordinary time earnings or another earnings definition.

Also check schedules and incorporated documents. Construction agreements sometimes place contribution tables away from the main super clause.

Ordinary time earnings can differ from gross wages

Statutory SG is normally calculated on ordinary time earnings, not every dollar in gross pay. Ordinary hours, certain allowances, commissions and paid leave can be included. Overtime payments are generally excluded when they genuinely relate to overtime hours.

But the EBA may use a different base. It might require contributions on particular allowances, all hours worked, or a fixed weekly amount regardless of the statutory calculation.

That means payroll should keep three figures separate:

1. Gross wages.
2. Statutory ordinary time earnings.
3. The EBA contribution base or weekly floor.

Trying to run every calculation from gross wages is where mates end up arguing with a spreadsheet at 5pm Friday.

Part weeks need special care

Say a covered employee starts on Wednesday. It is tempting to divide the weekly minimum by five and pay three-fifths. That is only correct if the agreement allows it.

Look for phrases such as “for each completed week”, “per week or part thereof”, “pro rata” or “for each ordinary hour worked”. Each phrase can produce a different result.

The same issue arises when someone finishes on Tuesday, takes unpaid leave or works a short week around a public holiday. Build the rule from the clause rather than creating a general company policy that may contradict it.

Salary sacrifice does not replace employer super

Keep employee salary sacrifice separate from compulsory employer contributions. Salary sacrifice amounts cannot be used to reduce the employer’s statutory SG obligation.

The same practical approach should be taken with an EBA floor unless the agreement clearly provides otherwise. Record employer EBA contributions and employee salary sacrifice as separate payroll lines. This makes reconciliation much easier.

What to keep for an audit

For each covered worker, retain:

• The agreement and version used.
• Evidence of the worker’s classification.
• Weekly ordinary time earnings.
• The applicable weekly minimum.
• Any pro rata calculation and the clause supporting it.
• Employer contributions and salary sacrifice as separate amounts.
• Payment dates and fund acceptance records.
• Notes explaining leave weeks, transfers and corrections.

Reconcile by employee and week, not just by the total sent to the clearing house. A correct monthly total can hide weekly EBA shortfalls.

If you find an underpayment, calculate it week by week from the date the correct clause applied. Correct the payroll record, send the contribution promptly and check whether super law, the EBA or the fund requires anything further. A breach can create both a super compliance issue and a Fair Work underpayment issue.