Superannuation calculator

What the result means

The Superannuation Guarantee is the minimum employer contribution to your super fund. From 1 July 2026 it is 12% of qualifying earnings, paid on payday rather than quarterly.

How it is calculated

Employer super = min(salary, maximum contribution base) × 12%. Inclusive salary = package ÷ 1.12

• Salary: Annualised pay used as the earnings base.
• SG rate: 12% for 2026–27.
• Maximum contribution base: $270,830.00 for 2026–27.

Compulsory super is a percentage of the earnings base, not of take-home pay. An inclusive package is unwound by dividing by 1 + the SG rate so that the super piece is 12% of the implied base salary.

Worked example

12% on a $95,000 salary

Jordan is paid $95,000 a year plus super, under the 2026–27 SG rate.

Employer super

$95,000 × 12% = $11,400

Package

$95,000 + $11,400 = $106,400

If advertised as $95,000 including super

$95,000 ÷ 1.12 ≈ $84,821 base

Always ask whether a figure is base salary or a package. The difference is a full 12% of pay.

Salary versus package

Job ads sometimes quote a base salary and sometimes a total package. If super is extra, a $95,000 salary costs the employer $95,000 plus 12% ($11,400). If the ad says $95,000 including super, base salary is $95,000 ÷ 1.12 ≈ $84,821.

SG is only required on earnings up to the maximum contribution base ($270,830.00 in 2026–27). Earnings above that do not attract extra compulsory super, though some employers still contribute.

Qualifying earnings

From 1 July 2026 the SG is calculated on qualifying earnings, which generally include ordinary time earnings plus some amounts that previously sat outside OTE. This calculator treats the salary you enter as the earnings base. Commissions, bonuses and overtime can change the legal amount; awards also sometimes require more than 12%.

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