Australia Super Guarantee Calculator
Estimate the Super Guarantee your employer must pay on your ordinary time earnings. Uses the 12% rate for the 2026-27 financial year and shows contributions per pay period.
What is this tool?
The Super Guarantee is the minimum percentage of an employee's ordinary time earnings that employers must pay into a complying super fund. The rate rose to 12% for the 2025-26 financial year and stays at 12% for 2026-27.How it works
Enter your ordinary time earnings for the year. The tool applies the 12% Super Guarantee rate and shows the annual, monthly, fortnightly and weekly contributions.Super Guarantee rate history
The rate has increased by 0.5 percentage points each year and is now 12% for 2026-27.
| Financial year | Rate |
|---|---|
| 2021-22 | 10.0% |
| 2022-23 | 10.5% |
| 2023-24 | 11.0% |
| 2024-25 | 11.5% |
| 2025-26 | 12.0% |
| 2026-27 | 12.0% |
Maximum contribution base (2026-27)
Employers do not have to pay Super Guarantee on earnings above the maximum contribution base. For 2026-27 that base is $270,830 a year, capping the required contribution at $32,499.60. This changed with payday super: from 1 July 2026 the cap is an annual figure instead of the old quarterly base ($62,500 per quarter in 2025-26), and employers must pay SG at the same time as wages. The ATO now calls the pay base qualifying earnings — it includes ordinary time earnings plus commissions, salary-sacrificed amounts that would otherwise have been qualifying earnings, and payments to workers covered by the expanded employee definition.
How to use
- Enter ordinary time earnings in AUD.
- Press Calculate.
- See the 12% contribution per pay period.
Frequently Asked Questions
What counts as ordinary time earnings?
OTE is what you earn for ordinary hours — base salary, over-award payments and certain loaded amounts — before overtime, most allowances and termination payments.
Does the rate change?
It rose 0.5 points each year from 2021-22, reaching 12% in 2025-26, and stays at 12% for 2026-27.
Is there an upper limit?
Employers do not have to pay SG on earnings above the maximum contribution base — $270,830 a year for 2026-27, which caps the required contribution at $32,499.60. From 1 July 2026 the base is annual rather than quarterly, and the ATO calls the pay base “qualifying earnings”.
This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.
Tips & Advice
Super is paid on top of your salary — it is not deducted from your pay. Salary sacrifice can add to your balance but reduces OTE-based SG.Related Tools
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Sources & References
Last reviewed: September 2026.
- Australian Taxation Office – Super guarantee.
- Australian Taxation Office – Maximum contribution base.
Limitations
Applies the 12% Super Guarantee rate for 2026-27 to ordinary time earnings, capped at the maximum contribution base of $270,830 a year from 1 July 2026. Ordinary time earnings exclude overtime, most allowances and payments for work not ordinarily performed. It does not model the $30,000 concessional contributions cap, Division 293 tax, salary sacrifice arrangements, or the Payday Super requirement to pay contributions at the same time as wages.