Superannuation Calculator Australia: How Much Super Your Employer Pays (2026-27)
Your employer pays 12% super on top of your salary. On $80,000 that is $9,600 a year ($184.62 a week), paid with every pay from 1 July 2026 under Payday Super.
Enter your salary to see your employer super, total package and concessional cap space.
Super Breakdown
How Is Superannuation Calculated in Australia?
Superannuation is calculated by multiplying your Ordinary Time Earnings (OTE) by the current SG rate of 12% for FY2026-27. Your employer pays this amount on top of your gross salary directly into your nominated super fund.
The calculation follows 3 steps:
- Identify your OTE: base salary, commissions, shift loadings, and paid leave. Overtime payments, expense reimbursements, and workers' compensation are excluded.
- Apply the SG rate: multiply your OTE by 0.12 (12%).
- Check the maximum super contribution base: employers are not required to pay SG on annual earnings above $270,830.
Worked Example: Superannuation on an $85,000 Salary
| 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. Fortnightly super | $10,200 / 26 | $392.31 |
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.
What Is the SG Rate for FY2026-27?
The Superannuation Guarantee rate for FY2026-27 is 12% of Ordinary Time Earnings, unchanged since it reached the legislated ceiling on 1 July 2025. That was 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% |
| FY2026-27 (current) | 12.0% | — |
The 12% rate is now permanent, and no further legislated increases are scheduled. Employers who fail to pay in full face the Super Guarantee Charge (SGC). Since Payday Super commenced on 1 July 2026, the SGC is the shortfall, notional earnings at the general interest charge rate compounded daily, and an administrative uplift of up to 60%.
Super on Common Salaries
| 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 |
Who Uses This Superannuation Calculator?
This superannuation calculator serves 5 primary user groups across employment types, salary levels, and career stages.
- Full-time employees comparing job offers: a $90,000 "plus super" package is worth $100,800 total, while a $100,800 "including super" package provides only $90,000 in base salary.
- Casual and part-time workers verifying their employer pays the correct SG amount. Since 1 July 2022 there is no minimum monthly earnings threshold for super. If you are under 18, you get super only for a week in which you work more than 30 hours.
- Salary sacrifice planners calculating how much concessional cap space remains after employer SG contributions. Use the Salary Sacrifice Calculator to model specific arrangements.
- Low-income earners checking the government top-up on their employer contributions. The LISTO Calculator shows the low income super tax offset: up to $500 now and up to $810 from 1 July 2027.
- Small business owners budgeting total employment costs including superannuation, payroll tax, and workers' compensation. The Employer Cost Calculator provides a complete breakdown.
- Pre-retirees aged 55-67 confirming employer contributions are correct and working out how much concessional cap space is left for catch-up contributions before retirement.
This Is Not a Retirement Projection Calculator
This tool answers one question: how much super your employer must contribute on your salary this financial year under the 12% Superannuation Guarantee, plus your total package value and the concessional cap space left for salary sacrifice.
It does not project what your balance will be at retirement. A balance projection needs your current balance, investment returns, fees, insurance premiums, and decades of future contributions. For that, use Moneysmart's superannuation calculator, the Australian government's free projection tool.
Then come back here for the contribution side: whether the super on your payslip is right, and how much extra you could contribute this year. The Salary Sacrifice Calculator models the take-home cost of using that cap space.
What Counts as Ordinary Time Earnings?
"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.
Included in OTE
- Base salary and wages
- Commissions
- Shift loadings
- Paid leave (annual, personal, long service)
- Some allowances and bonuses
Not Included in OTE
- Overtime payments
- Unused leave on termination
- Expense reimbursements
- Workers compensation payments
What counts as 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, which is $9,600 in super, not $11,400. Enter your OTE, without overtime, as the Gross Annual Salary in the calculator above and compare the result with the super on your payslip.
Salary Sacrifice Into Super
You can voluntarily redirect part of your pre-tax salary into super through a salary sacrifice arrangement. These contributions are taxed at a concessional rate of 15% inside the fund instead of at your marginal rate, which can be as high as 45% depending on income.
Your salary sacrifice counts towards the $32,500 concessional cap along with your employer's SG contributions. On a salary of $80,000, your employer pays $9,600 in mandatory SG, leaving you $22,900 in concessional cap space for voluntary contributions. Each dollar you sacrifice saves tax at your marginal rate plus the 2% Medicare levy, minus the 15% contributions tax (30% on any part caught by Division 293).
How Does Salary Sacrifice Into Super Compare to Standard SG?
| 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 $32,500 | Counts toward $32,500 |
| Who initiates | Employer (legal obligation) | Employee (voluntary agreement) |
| Tax saving at $100K salary | N/A (employer cost) | $1,700 per $10,000 sacrificed |
Salary Sacrifice Calculator: model exact take-home pay differences before and after sacrifice.
Maximum Super Contribution Base ($270,830/Year)
The maximum super contribution base is the earnings limit above which your employer isn't legally required to pay super. Under Payday Super, the FY2026-27 base is an annual figure of $270,830.
This means the maximum SG your employer must pay is $32,500 per year (12% x $270,830).
If you earn above this threshold, check your employment agreement, as some employers voluntarily pay super on your full salary as part of a total remuneration package. Employer cost calculator
If you are offered a salary package or a salary "including super", the salary package calculator splits it into base salary, super and take-home pay, and applies this cap for large packages.
Contribution Caps
| Cap Type | Annual Limit | Tax Rate |
|---|---|---|
| Concessional (pre-tax) | $32,500 | 15% |
| Non-concessional (after-tax) | $130,000 | 0% |
Full superannuation guide. See our news coverage of the super contribution caps for 2026-27 for the latest indexed figures.
What Changed for Superannuation in FY2026-27?
The SG rate is unchanged at 12% (the legislated ceiling reached on 1 July 2025), but 1 July 2026 brought the biggest structural change since compulsory super began: Payday Super. Employers now pay super every payday instead of quarterly, and both contribution caps rose with indexation.
| Change | FY2025-26 | FY2026-27 |
|---|---|---|
| SG rate | 12% | 12% (unchanged) |
| Payment timing | Quarterly, within 28 days of quarter end | Every payday, in your fund within 7 business days |
| Concessional cap | $30,000 | $32,500 |
| Non-concessional cap | $120,000 | $130,000 |
| Max contribution base | $62,500/qtr | $270,830/yr |
The higher concessional cap gives salary sacrificers an extra $2,500 of pre-tax contribution room. On a $150,000 salary the employer contributes $18,000 in SG, leaving $14,500 of cap space in FY2026-27, up from $12,000. Use our Income Tax Calculator to see how the combined FY2026-27 changes affect your after-tax income.
What Are the Most Common Superannuation Mistakes?
The ATO estimates the net super guarantee gap for 2022-23 at about $6.2 billion, or 6% of the super employers should have paid. Check your own super for these 5 mistakes.
- Not checking payslips against the 12% rate. Since Payday Super commenced on 1 July 2026 employers must pay SG every payday, and the money must reach your fund within 7 business days. A missing contribution is now visible within a fortnight rather than a quarter. Underpayment by even 0.5% on a $90,000 salary costs you $450 per year.
- Confusing "plus super" with "including super" in job offers. A $100,000 "plus super" role provides $100,000 salary and $12,000 super ($112,000 total). A $100,000 "including super" role provides $89,286 salary and $10,714 super. The difference in base pay is $10,714.
- Exceeding the concessional cap. Employer SG plus salary sacrifice contributions that exceed the $32,500 concessional cap are taxed at your marginal rate instead of 15%. On a $150,000 salary, the employer already contributes $18,000 in SG, leaving only $14,500 in cap space for salary sacrifice.
- Holding multiple super accounts. At 30 June 2026, around 4 million people held 2 or more super accounts (ATO). Duplicate accounts mean duplicate insurance premiums and administration fees that erode retirement balances. Consolidate via myGov or contact your fund directly.
- Ignoring "Division 293" tax. If your income plus concessional contributions is more than $250,000, you pay an extra 15% tax on the excess over that threshold or on your concessional contributions, whichever is less (30% in total on that part). High earners must factor this into salary sacrifice planning.
What to check next
People reading this page usually work these out too.
- Salary Sacrifice CalculatorSee if sacrificing into super leaves you better off.
- Concessional Contributions CapThe yearly limit on pre-tax super.
- LISTO CalculatorLow income super tax offset, $500 now and $810 from 2027.
- Super Co-ContributionUp to $500 from the government on after-tax contributions.
- Super Guarantee Rate HistoryEvery SG rate change, year by year.
- Payday SuperSuper paid every payday from 1 July 2026.
Related Calculators
Superannuation is one component of your total pay package. The calculators below cover income tax, take-home pay and employer costs.
Australian Tax Calculator
Full pay breakdown with income tax, Medicare levy, HECS-HELP, and superannuation for FY2026-27.
Salary Sacrifice Calculator
Compare take-home pay before and after sacrificing pre-tax salary into superannuation.
Employer Cost Calculator
Total employment cost including SG, payroll tax, workers' compensation, and leave provisions.
Income Tax Calculator
Calculate income tax, marginal rates, and effective tax rates across all FY2026-27 brackets.
Take-Home Pay Calculator
Calculate your net pay after all deductions including tax, Medicare, HECS, and salary sacrifice.
How this calculator works▼
- Super = Gross salary x 12%
- Total package = Gross salary + Super
- Maximum contribution base: $270,830 per year
Frequently Asked Questions
Superannuation calculator questions and answers
Is super included in my salary?
It depends on your contract wording: "plus super" means additional, "including super" means the headline figure already covers it, so your base salary is lower. For a worked example on a $90,000 package, see the pay-package FAQ on the homepage.
Do casual workers get super?
Yes. Since 1 July 2022, casual, part-time and full-time employees are entitled to SG whatever they earn, after the previous $450-a-month minimum earnings threshold was abolished. The exception: if you are under 18, or paid for private or domestic work, you get SG only for a week in which you work more than 30 hours. A casual worker earning $200 per week receives $24 per week in super contributions at the 12% rate.
Can my employer pay super less than 12%?
No. 12% SG is the legal minimum (11% for Norfolk Island employees in FY2026-27). Employers who don't pay in full and on time face the Super Guarantee Charge (SGC). Since Payday Super commenced on 1 July 2026, the SGC is made up of the shortfall, notional earnings at the general interest charge rate compounded daily, and an administrative uplift of up to 60%. Unlike the old quarterly charge, the SGC is now tax-deductible.
How much super should I have at 30?
A common benchmark is 1x your annual salary by age 30. The ABS's Employee earnings survey (reference period August 2025) put median full-time earnings at $90,532 a year ($1,741 a week), so that target is roughly $90,532 in super by age 30. If you're behind, salary sacrifice and other concessional contributions can help you catch up. The carry-forward rule lets you use unused concessional cap amounts from up to 5 previous years if your total super balance was under $500,000 at 30 June of the previous financial year. Unused amounts expire after 5 years.
Is super paid on overtime?
No. Overtime is excluded from Ordinary Time Earnings (OTE), so your employer doesn't have to pay super on overtime hours, a rule Payday Super kept. Super is calculated on your earnings for ordinary hours only, and shift loadings paid for ordinary hours count as OTE.
What is the maximum super contribution base?
For FY2026-27, the maximum super contribution base is $270,830 per year. Payday Super replaced the old quarterly base ($62,500 per quarter) with this annual figure from 1 July 2026. Your employer only has to pay the 12% SG rate on earnings up to this threshold, so the maximum SG for the year is $32,500.
When does my employer have to pay super?
Every payday. Since Payday Super commenced on 1 July 2026, employers must pay SG each time they pay you, and the contribution must arrive in your fund within 7 business days of payday (20 business days for a new employee's first contribution). The old quarterly deadlines (within 28 days of each quarter's end) only applied to earnings paid up to 30 June 2026. Late or missed contributions trigger the Super Guarantee Charge, which is now tax-deductible, unlike the old quarterly charge.
What is Division 293 tax on super?
Division 293 is an extra 15% tax on concessional super contributions when your combined income and concessional contributions are more than $250,000. It applies to the lesser of your concessional contributions and the amount above $250,000. That amount is taxed at 30% in total: the usual 15% contributions tax plus Division 293. The ATO issues a Division 293 assessment after you lodge your tax return.
It depends on your contract wording: "plus super" means additional, "including super" means the headline figure already covers it, so your base salary is lower. For a worked example on a $90,000 package, see the pay-package FAQ on the homepage.
Yes. Since 1 July 2022, casual, part-time and full-time employees are entitled to SG whatever they earn, after the previous $450-a-month minimum earnings threshold was abolished. The exception: if you are under 18, or paid for private or domestic work, you get SG only for a week in which you work more than 30 hours. A casual worker earning $200 per week receives $24 per week in super contributions at the 12% rate.
No. 12% SG is the legal minimum (11% for Norfolk Island employees in FY2026-27). Employers who don't pay in full and on time face the Super Guarantee Charge (SGC). Since Payday Super commenced on 1 July 2026, the SGC is made up of the shortfall, notional earnings at the general interest charge rate compounded daily, and an administrative uplift of up to 60%. Unlike the old quarterly charge, the SGC is now tax-deductible.
A common benchmark is 1x your annual salary by age 30. The ABS's Employee earnings survey (reference period August 2025) put median full-time earnings at $90,532 a year ($1,741 a week), so that target is roughly $90,532 in super by age 30. If you're behind, salary sacrifice and other concessional contributions can help you catch up. The carry-forward rule lets you use unused concessional cap amounts from up to 5 previous years if your total super balance was under $500,000 at 30 June of the previous financial year. Unused amounts expire after 5 years.
No. Overtime is excluded from Ordinary Time Earnings (OTE), so your employer doesn't have to pay super on overtime hours, a rule Payday Super kept. Super is calculated on your earnings for ordinary hours only, and shift loadings paid for ordinary hours count as OTE.
For FY2026-27, the maximum super contribution base is $270,830 per year. Payday Super replaced the old quarterly base ($62,500 per quarter) with this annual figure from 1 July 2026. Your employer only has to pay the 12% SG rate on earnings up to this threshold, so the maximum SG for the year is $32,500.
Every payday. Since Payday Super commenced on 1 July 2026, employers must pay SG each time they pay you, and the contribution must arrive in your fund within 7 business days of payday (20 business days for a new employee's first contribution). The old quarterly deadlines (within 28 days of each quarter's end) only applied to earnings paid up to 30 June 2026. Late or missed contributions trigger the Super Guarantee Charge, which is now tax-deductible, unlike the old quarterly charge.
Division 293 is an extra 15% tax on concessional super contributions when your combined income and concessional contributions are more than $250,000. It applies to the lesser of your concessional contributions and the amount above $250,000. That amount is taxed at 30% in total: the usual 15% contributions tax plus Division 293. The ATO issues a Division 293 assessment after you lodge your tax return.
See your full pay breakdown
Get the complete picture with income tax, Medicare, HECS, and super.
Calculate Take-Home PaySources & References
- 1Super guarantee rate, Australian Taxation Office
- 2Maximum super contribution base, Australian Taxation Office
- 3Contribution caps, Australian Taxation Office
- 4Work out if you have to pay super (employees under 18), Australian Taxation Office
- 5Division 293 tax on concessional contributions by high-income earners, Australian Taxation Office
- 6Latest estimate and trends for the super guarantee gap, Australian Taxation Office
- 7$21 billion in lost super: find yours, fund your future, Australian Taxation Office
- 8Employee earnings (median full-time earnings), Australian Bureau of Statistics
Last verified: 9 October 2026. Our content is based on the latest information from official Australian government sources.
What to check next
People reading this page usually work these out too.
- Salary Sacrifice CalculatorSee if sacrificing into super leaves you better off.
- Concessional Contributions CapThe yearly limit on pre-tax super.
- LISTO CalculatorLow income super tax offset, $500 now and $810 from 2027.
- Super Co-ContributionUp to $500 from the government on after-tax contributions.
- Super Guarantee Rate HistoryEvery SG rate change, year by year.
- Payday SuperSuper paid every payday from 1 July 2026.