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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 FY2026-27. 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. 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.
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 — 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 that is the shortfall, notional earnings at the general interest charge rate compounded daily, and an administrative uplift of up to 60%.
| 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.
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.
"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 can be as high as 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 $32,500 | Counts toward $32,500 |
| 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 $22,900 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. With Payday Super, for FY2026-27 this 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 — some employers voluntarily pay super on your full salary as part of a total remuneration package. Employer cost calculator
Offered a “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.
| 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.
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.
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 $32,500 concessional cap along with your employer's SG contributions. On $80,000, your employer pays $9,600 in SG, leaving you $22,900 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 FY2026-27.
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 FY2026-27 brackets.
Calculate your net pay after all deductions including tax, Medicare, HECS, and salary sacrifice.
Typically, no — most contracts quote base salary with super paid on top of it. Check the 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, all employees — including casuals — are entitled to SG regardless of how much they earn, after the previous $450-a-month minimum earnings threshold was abolished. 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. Employers who don't pay in full and on time face the Super Guarantee Charge (SGC). Since Payday Super commenced on 1 July 2026 that is the shortfall, notional earnings at the general interest charge rate compounded daily, and an administrative uplift of up to 60% — and unlike the old quarterly charge it 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 voluntary contributions can help you catch up using the carry-forward unused cap rule for balances under $500,000.
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 base hourly rate for ordinary hours only. Shift loadings for ordinary hours are included in 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 additional 15% tax on concessional super contributions for individuals with combined income and contributions above $250,000. This brings the total tax on super contributions to 30% for high-income earners. The ATO issues a Division 293 assessment after you lodge your tax return.
Get the complete picture with income tax, Medicare, HECS, and super.
Calculate Take-Home PayLast verified: 28 July 2026. Our content is based on the latest information from official Australian government sources.