澳洲強制退休金計算機

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 輸入平時收入。
2. 按計算。
3. 查看各週期繳付額。

哪些算作正常工作時間收入（OTE）？

OTE 是你為正常工作時間獲得的收入——基本工資、超出勞資協議的款項和某些附加金額——不含加班費、大多數津貼和離職補償。

費率會變嗎？

自 2021-22 年度起每年上調 0.5 個百分點，2025-26 年度達到 12%，2026-27 年度維持 12%。

有上限嗎？

對於超過最高繳費基數（maximum contribution base）的收入，僱主無需繳納 SG——2026-27 年度為每年 270,830 澳元，使法定繳費上限為 32,499.60 澳元。自 2026 年 7 月 1 日起，該基數由季度改為年度，ATO 將工資基數稱為「qualifying earnings」。

本工具僅供參考，不構成財務建議。請諲詢合格的財務專業人士以獲取針對您具體情況的建議。