Superannuation Calculator Australia — How Much Super Your Employer Pays (2026-27)

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:

1. Identify your OTE — base salary, commissions, shift loadings, and paid leave. Overtime payments, expense reimbursements, and workers' compensation are excluded.
2. Apply the SG rate — multiply your OTE by 0.12 (12%).
3. 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

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.

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%.

Super on Common Salaries

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, all employees receive super regardless of monthly earnings.
• 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, $500 now and $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.

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.

How Does Salary Sacrifice Into Super Compare to Standard SG?

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.

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.

Maximum Super Contribution Base ($270,830/Year)

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.

Contribution Caps

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.

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?

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.

1. Not checking payslips against the 12% rate. Since Payday Super commenced on 1 July 2026 employers must pay SG every payday, with the money received by your fund within 7 business days — so 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.
2. 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.
3. 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.
4. Holding multiple super accounts. The average Australian has 1.4 super accounts. Duplicate accounts mean duplicate insurance premiums and administration fees that erode retirement balances. Consolidate via myGov or contact your fund directly.
5. Ignoring "Division 293" tax. Employees with combined income and concessional contributions above $250,000 pay an additional 15% tax on concessional super contributions (30% total). High earners must factor this into salary sacrifice planning.

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 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.

Compare your pay before and after salary sacrifice

Related Calculators

Superannuation is one component of your total pay package. These calculators cover income tax, take-home pay, and employer costs for a complete picture.

Frequently Asked Questions