澳洲强制退休金计算器

The rate has increased by 0.5 percentage points each year and is now 12% for 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.

1. 以 AUD 输入平时收入。
2. 按计算。
3. 查看各周期缴付额。

哪些算作正常工作时间收入（OTE）？

OTE 是你为正常工作时间获得的收入——基本工资、超出劳资协议的款项和某些附加金额——不含加班费、大多数津贴和离职补偿。

费率会变吗？

自 2021-22 年度起每年上调 0.5 个百分点，2025-26 年度达到 12%，2026-27 年度维持 12%。

有上限吗？

对于超过最高缴费基数（maximum contribution base）的收入，雇主无需缴纳 SG——2026-27 年度为每年 270,830 澳元，使法定缴费上限为 32,499.60 澳元。自 2026 年 7 月 1 日起，该基数由季度改为年度，ATO 将工资基数称为「qualifying earnings」。

本工具仅供参考，不构成财务建议。请咨询合格的财务专业人士以获取针对您具体情况的建议。