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Super guarantee calculator
What you owe at the current 12% rate — including the maximum contribution base, which changed shape on 1 July 2026 when Payday Super started, and the split when a salary package already includes super.
Work out the super
Rates by financial year
| Income year | SG rate | Maximum contribution base |
|---|---|---|
| 2027–28 onward | 12.00% | indexed annually |
| 2026–27 | 12.00% | $270,830 a year |
| 2025–26 | 12.00% | $62,500 a quarter (max SG $7,500.00) |
| 2024–25 | 11.50% | $65,070 a quarter |
| 2023–24 | 11.00% | $62,270 a quarter |
| 2022–23 | 10.50% | $60,220 a quarter |
| 2021–22 | 10.00% | $58,920 a quarter |
Rate table source: ATO, Super guarantee, Table 21 and Tables 23–24, last updated 17 April 2026.
Payday Super, from 1 July 2026
Until 30 June 2026 you could pay super at least quarterly for each employee. From 1 July 2026 the obligation is per payday: super must be paid for each payday, calculated on the employee's qualifying earnings.
Two practical consequences the calculator reflects:
- The maximum contribution base is now expressed as an annual amount ($270,830 for 2026–27). This tool converts it to your pay cycle — for a weekly payroll that is $5,208.27 of earnings a week before the cap starts biting, and it will tell you when the cap applies.
- The date you enter decides which rules apply, so a calculation for a March 2026 quarter still uses the quarterly $62,500 base and 12% rate, while a March 2027 pay run uses the annual base.
What super is calculated on
From 1 July 2026 the basis is qualifying earnings; for earlier periods it was ordinary time earnings (OTE). Either way the practical idea is the same: the concept is narrower than total pay.
- Broadly included: ordinary hours worked, shift loadings, commission, paid leave, and some allowances.
- Broadly excluded: overtime beyond ordinary hours, expense reimbursements, and termination payments for genuine redundancy.
Which is why this calculator asks you for the earnings figure rather than assuming your total payroll number is the right one. The ATO publishes a detailed list of what counts as OTE and qualifying earnings; use it before you decide.
Package including super vs plus super
"$100,000 plus super" and "$100,000 including super" are not the same offer:
- Plus super: wages $100,000, super $12,000, total cost $112,000.
- Including super: total $100,000, so wages are $100,000 ÷ 1.12 = $89,285.71 and super is $10,714.29.
On the same headline number that is a difference of $10,714 in wages and $1,286 in super. Switch the calculator to package mode to split it exactly.
Late or missed super is expensive. The super guarantee charge applies with an administrative uplift of up to 60% plus notional earnings, and it is not tax deductible — unlike super paid on time. A voluntary disclosure reduces the uplift; the old super guarantee amnesty has closed.
This calculator works out a straight percentage and applies a cap. It does not know about salary sacrifice, defined benefit arrangements, contractors deemed to be employees, or the quarterly maximum base for a period before 1 July 2026 that had unusual earnings. Check the ATO page before relying on a figure that will be paid to someone.
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