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Calculate your superannuation contribution at the 12% Superannuation Guarantee rate. See how much your employer pays and your total package value.
Superannuation is calculated by multiplying your Ordinary Time Earnings (OTE) by the current SG rate of 12% for FY2025-26. Your employer pays this amount on top of your gross salary directly into your nominated super fund.
The calculation follows 3 steps:
| Step | Calculation | Result |
|---|---|---|
| 1. Gross salary (OTE) | Base annual salary | $85,000 |
| 2. SG contribution | $85,000 x 12% | $10,200 |
| 3. Total package | $85,000 + $10,200 | $95,200 |
| 4. Weekly super | $10,200 / 52 | $196.15 |
| 5. Quarterly super | $10,200 / 4 | $2,550 |
On an $85,000 salary, your employer contributes $10,200 per year into your super fund. This is not deducted from your take-home pay — use our Australian tax calculator to see your full net pay after income tax and Medicare levy deductions.
The Superannuation Guarantee rate for FY2025-26 is 12% of Ordinary Time Earnings, effective from 1 July 2025. This is the final increase in a series of legislated rises that began at 9.5% in FY2020-21.
| Financial Year | SG Rate | Increase |
|---|---|---|
| FY2021-22 | 10.0% | — |
| FY2022-23 | 10.5% | +0.5% |
| FY2023-24 | 11.0% | +0.5% |
| FY2024-25 | 11.5% | +0.5% |
| FY2025-26 | 12.0% | +0.5% |
The 12% rate is now permanent — no further legislated increases are scheduled. Employers who fail to pay the full 12% face the "Super Guarantee Charge" (SGC), which includes the shortfall, a nominal interest component, and a $20 administration fee per employee per quarter.
| Gross Salary | Employer Super | Total Package | Per Week |
|---|---|---|---|
| $50,000 | $6,000 | $56,000 | $115.38 |
| $60,000 | $7,200 | $67,200 | $138.46 |
| $70,000 | $8,400 | $78,400 | $161.54 |
| $80,000 | $9,600 | $89,600 | $184.62 |
| $100,000 | $12,000 | $112,000 | $230.77 |
| $120,000 | $14,400 | $134,400 | $276.92 |
| $150,000 | $18,000 | $168,000 | $346.15 |
This superannuation calculator serves 5 primary user groups across employment types, salary levels, and career stages.
"Ordinary Time Earnings" (OTE) is the earnings base your employer uses to calculate the 12% SG contribution. The ATO defines OTE as the amount your employer pays you for your ordinary hours of work.
Understanding OTE directly affects how much super you receive. An employee earning $80,000 base salary plus $15,000 in overtime receives SG only on the $80,000 base — that is $9,600 in super, not $11,400. Check your payslip against our calculator to confirm your employer's calculation is correct.
Salary sacrifice redirects pre-tax salary into your super fund at a concessional tax rate of 15% instead of your marginal tax rate, which ranges from 16% to 45% depending on income.
| Feature | Employer SG (Mandatory) | Salary Sacrifice (Voluntary) |
|---|---|---|
| Rate | 12% of OTE | Any amount up to cap |
| Tax on contribution | 15% in fund | 15% in fund |
| Impact on take-home pay | None — paid on top of salary | Reduces gross salary |
| Concessional cap | Counts toward $30,000 | Counts toward $30,000 |
| Who initiates | Employer (legal obligation) | Employee (voluntary agreement) |
| Tax saving at $100K salary | N/A (employer cost) | $1,500 per $10,000 sacrificed |
On a salary of $80,000, your employer pays $9,600 in mandatory SG, leaving $20,400 in concessional cap space. Sacrificing this full amount saves you tax at your marginal rate minus the 15% contributions tax.
Salary Sacrifice Calculator — model exact take-home pay differences before and after sacrifice.
There's an earnings limit above which your employer isn't legally required to pay super. For FY2025-26, this is $62,500 per quarter.
This means the maximum SG your employer must pay is $7,500 per quarter (12% x $62,500). On an annual basis, that's $30,000 per year on total earnings of $250,000.
If you earn above this threshold, check your employment agreement — some employers voluntarily pay super on your full salary as part of a total remuneration package. Employer cost calculator
| Cap Type | Annual Limit | Tax Rate |
|---|---|---|
| Concessional (pre-tax) | $30,000 | 15% |
| Non-concessional (after-tax) | $120,000 | 0% |
The SG rate increased from 11.5% to 12% on 1 July 2025, adding $500 per year in employer super contributions for every $100,000 of salary. This is the final step in the legislated increase schedule.
| Change | FY2024-25 | FY2025-26 |
|---|---|---|
| SG rate | 11.5% | 12% |
| SG on $80,000 salary | $9,200 | $9,600 |
| SG on $100,000 salary | $11,500 | $12,000 |
| Concessional cap | $30,000 | $30,000 |
| Max contribution base (quarterly) | $62,270 | $62,500 |
The 0.5 percentage point increase affects every Australian employee. A worker on the median full-time salary of $78,000 receives an extra $390 per year in super contributions compared to FY2024-25. The concessional cap remains at $30,000, which means salary sacrifice room narrows slightly for higher earners — use our Income Tax Calculator to see how the combined FY2025-26 changes affect your after-tax income.
Australian employees lose an estimated $5.9 billion in unpaid and underpaid super each year. These 5 mistakes account for the majority of lost retirement savings.
You can voluntarily redirect part of your pre-tax salary into super through a salary sacrifice arrangement. These contributions are taxed at 15% inside the fund instead of your marginal rate (up to 45%), making it one of the most effective tax-saving strategies available.
Your salary sacrifice counts towards the $30,000 concessional cap along with your employer's SG contributions. On $80,000, your employer pays $9,600 in SG, leaving you $20,400 in cap space for voluntary contributions.
Superannuation is one component of your total pay package. These calculators cover income tax, take-home pay, and employer costs for a complete picture.
Full pay breakdown with income tax, Medicare levy, HECS-HELP, and superannuation for FY2025-26.
Compare take-home pay before and after sacrificing pre-tax salary into superannuation.
Total employment cost including SG, payroll tax, workers' compensation, and leave provisions.
Calculate income tax, marginal rates, and effective tax rates across all FY2025-26 brackets.
Calculate your net pay after all deductions including tax, Medicare, HECS, and salary sacrifice.
Get the complete picture with income tax, Medicare, HECS, and super.
Calculate Take-Home PayLast verified: 14 March 2026. Our content is based on the latest information from official Australian government sources.