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Employer Super Contribution Calculator
The super guarantee rose to 12% on 1 July 2026. If your payslip has not moved with it, you are owed money — and it is recoverable.
12% SG rate · $270,830 earnings cap applied
At a glance
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Live — results update as you type
Your pay
Super guarantee is paid on top of your salary, not out of it.
Super you should be receiving
$0this financial year at 12%
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Where employers get this wrong
It is on top of salary
Unless your contract explicitly says the package includes super, the 12% is paid in addition to your salary. Employers who quietly absorb it into the package have changed your pay without telling you.
Overtime does not count
Super guarantee is calculated on ordinary time earnings. Overtime, expense allowances and most bonuses sit outside OTE, which is why payslip calculations often differ from a simple 12% of gross.
There is a cap
Employers only pay SG on earnings up to $270,830 for 2026–27. Above that, no guarantee applies — which is why high earners use salary sacrifice to keep contributing.
$110,000 of ordinary time earnings
At the 12% guarantee, your employer should pay $13,200 a year — $1,100 a month, or about $508 a fortnight, on top of your salary.
That uses 41% of the $32,500 concessional cap, leaving $19,300 of room for salary sacrifice. If your contract says $110,000 including super, the split is $98,214 salary and $11,786 super: the same headline figure and $1,414 less in your pocket each year.
Super guarantee questions
What is the super guarantee rate now?
12% from 1 July 2026. It rose from 11.5% to 12% on 1 July 2025 and is legislated to stay at 12%. From 1 July 2026, employers must also pay super on each payday rather than quarterly under the Payday Super reforms.
How often must my employer pay my super?
From 1 July 2026, super must be paid at the same time as wages — Payday Super. Before that it was quarterly, which meant contributions could be up to 90 days late and still be compliant.
What if my employer has not paid?
Check your fund balance against your payslips. If contributions are missing, raise it with your employer in writing first. If that fails, report it to the ATO, which can pursue the unpaid super plus the Super Guarantee Charge — a punitive rate of interest and penalties paid to your fund.
Is super paid on bonuses and commissions?
Usually yes if the payment relates to ordinary hours worked — commission and performance bonuses generally form part of OTE. Overtime is the main exclusion. If your payslip shows super calculated only on base salary, ask for the OTE breakdown.
What about contractors?
Genuine independent contractors are not employees and get no SG. But if you are engaged as a contractor and paid mainly for your personal labour, the ATO may treat you as an employee for super purposes — the contractor/employee distinction is substance, not paperwork.
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A calculator gives you a range. An adviser gives you a decision — pressure-tested against your super, your tax position and the life you actually want to fund.
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This tool estimates the minimum super guarantee an employer must pay. It does not account for award or contract obligations above the statutory minimum, salary packaging arrangements, or the treatment of specific allowances. Verify against your payslip and fund statement.
Reviewed November 2026 · FY2026–27 rates and thresholds