Enter your salary or package and how often you're paid to see the super your employer must pay at 12%, per year and per pay under Payday Super, with salary sacrifice, the concessional cap, Division 293 and the under-18 rule.
How to use the super guarantee calculator
- Choose the financial year and enter your salary, or tick the box if your pay is a package that includes super.
- Choose how often you're paid.
- Add overtime, salary sacrifice or other income if you have them, then read your super per year and per pay.
Worked example
On a $90,000 salary in 2026–27 your employer pays 12%: $10,800 a year, or $415.38 a fortnight with each pay. The fund takes 15% contributions tax ($1,620), so $9,180 is added to your balance. Salary sacrificing another $20,000 brings your concessional contributions to $30,800, still under the $32,500 cap, and leaves your employer's 12% unchanged.
The 2026–27 figures
- Super guarantee: 12% of ordinary time earnings
- Maximum contribution base: $270,830 a year (Payday Super)
- Concessional contributions cap: $32,500; contributions tax 15%; Division 293 threshold $250,000
- Under-18s: super guarantee only for weeks they work more than 30 hours
Source: Australian Taxation Office, super guarantee and key super rates and thresholds. Everything runs in your browser.
Frequently asked questions
What is the super guarantee rate?
12% of your ordinary time earnings, the rate since 1 July 2025 and for 2026–27. On a $90,000 salary that's $10,800 a year, or $415.38 a fortnight. Overtime hours generally aren't ordinary time earnings, so they don't attract the super guarantee.
What is Payday Super?
From 1 July 2026 employers have to pay super at the same time as wages, rather than every quarter, and it must reach your fund within 7 business days. Wages paid up to 30 June 2026 still followed the old quarterly deadlines. The calculator shows the super for each pay.
Is there a maximum super guarantee?
Yes. Employers don't have to pay the super guarantee on earnings above the maximum contribution base: $270,830 a year for 2026–27, so at most $32,499.60. In 2025–26 it was $62,500 a quarter ($250,000 a year). The base is set so that 12% of it equals the concessional contributions cap.
How do I work out super from a package that includes super?
Divide the package by 1.12. A $100,800 package including super is a $90,000 salary plus $10,800 of super. Above the maximum contribution base, the employer's super stops growing, so the rest of the package is salary.
Does salary sacrifice count towards the cap?
Yes. Your employer's super guarantee, salary sacrifice and personal contributions you claim a deduction for are all concessional contributions, capped at $32,500 in 2026–27 ($30,000 in 2025–26). Since 2020, salary sacrifice can't be used to lower the super guarantee: it's worked out on your pay before the sacrifice.
What is Division 293 tax?
An extra 15% on concessional contributions for people whose income plus those contributions is over $250,000. It applies only to the part over the line: a $230,000 salary with $27,600 of super is $7,600 over, so Division 293 is $1,140.
