Australia Superannuation Guarantee Calculator: Employer Contribution
Work out the Australian Superannuation Guarantee (SG) — the compulsory super contribution your employer must pay on top of your wages — as a percentage of your ordinary time earnings.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Super Guarantee contribution | Earnings after the SG share |
|---|---|---|
| 11.5% of $80,000 ($9,200) | 9,200 | 70,800 |
| 12% of $80,000 (future rate) | 9,600 | 70,400 |
| 11.5% of $120,000 | 13,800 | 106,200 |
| 11.5% of $55,000 | 6,325 | 48,675 |
How This Calculator Works
Enter the SG rate (recently 11.5%, rising to 12%) and your ordinary time earnings. The calculator returns the employer's super contribution and the earnings figure after that share. The Super Guarantee is paid by the employer into your super fund in addition to your salary — it's not deducted from your take-home pay — and is the backbone of Australia's compulsory retirement-savings system.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At 11.5% on $80,000 of ordinary time earnings, the Super Guarantee contribution is $9,200, paid into your super fund on top of your wage. The Superannuation Guarantee is the minimum percentage of an eligible employee's ordinary time earnings (OTE) that an employer must contribute to super. The rate has risen on a legislated schedule — reaching 11.5% and heading to 12% — and contributions must be paid at least quarterly into a complying fund (often the employee's chosen fund).
Key Insight
The Superannuation Guarantee is the engine of Australia's retirement system, and a few points clarify how the contribution is figured. It's an employer obligation on top of wages — not a deduction from take-home pay — calculated on 'ordinary time earnings' (OTE), which broadly means pay for ordinary hours of work including most allowances, commissions and paid leave, but generally excluding overtime. The rate has climbed on a legislated path (9.5% for years, then stepping up by 0.5% increments to 11.5% and on to 12%), so the right figure depends on the financial year. Two limits this calculator omits matter at the edges: the maximum contribution base caps the earnings per quarter on which SG must be paid, so very high earners don't accrue SG on income above that cap; and contributions into the fund are themselves taxed at 15% (concessional contributions tax) on the way in, so the amount invested net of that tax is lower than the gross SG. Payment timing and compliance are strict — SG must be paid at least quarterly by the due dates, and late or unpaid super triggers the Superannuation Guarantee Charge (a penalty regime). Since the 'stapling' reforms, a new employee's super typically follows them to a 'stapled' fund unless they choose another, reducing duplicate accounts. SG sits alongside voluntary contributions (salary sacrifice and personal concessional contributions, subject to annual caps) that employees can add for more retirement saving and tax efficiency. This calculator shows the gross SG contribution on the OTE you enter; for a precise figure use the correct year's rate, apply the maximum contribution base for high earners, and remember the 15% contributions tax reduces what actually lands in the fund.
The SG rate climb to 12% — and what it means for take-home pay
The Superannuation Guarantee (SG) rate has been on a legislated escalator since 2021. For 2026-27 it sits at 12% — the final step in a sequence that took it from 9.5% (2020-21) to 10% (2021-22) → 10.5% (2022-23) → 11% (2023-24) → 11.5% (2024-25) → 12% (2025-26 onwards). The 12% rate is now the maximum legislated SG; no further increases are scheduled.
Practical impact for employers: SG is an additional cost on TOP of the headline salary. An employee on $100,000 'salary plus super' receives $100,000 cash plus $12,000 of SG paid to their super fund = $112,000 total employment cost to the employer. An employee on $100,000 'package' (or 'inclusive of super') receives only $89,286 cash + $10,714 SG = $100,000 total. The phrasing of the contract determines who absorbs the rising SG rate.
Many employees with 'package' contracts have seen their cash salary fall slightly each year as SG rose from 9.5% to 12%. Always read employment contracts carefully — 'plus super' protects employees from the rate climb, while 'package' contracts shift the cost to them via lower cash salary.
Ordinary Time Earnings (OTE): what counts and what doesn't
SG is calculated on Ordinary Time Earnings (OTE), not total earnings. OTE includes: ordinary salary/wages, paid leave (annual, sick, long service), bonuses (commission, performance, retention), shift loadings, allowances paid as part of ordinary work (some). OTE excludes: overtime payments, reimbursements, redundancy/termination payments, lump sum payments in lieu of notice, certain workers compensation payments.
Concrete example: an employee earns $90,000 base + $15,000 overtime + $8,000 commission + $2,500 travel reimbursement = $115,500 gross. SG applies to OTE only: $90,000 (base) + $8,000 (commission) = $98,000. SG at 12% = $11,760, NOT $13,860 (which would be 12% of $115,500). The overtime and reimbursement are SG-free for the employer.
This creates a distortion: employees with high overtime get less super than equivalent base-salaried colleagues. Some industries (mining, construction, healthcare) have collective agreements requiring SG on overtime anyway — read your award/EBA carefully. For employees: maximising base salary over overtime improves super outcomes long-term, even if cash-in-hand is similar.
Maximum contribution base: high earners are SG-capped
The Maximum Contribution Base (MCB) is the upper limit of OTE per quarter that attracts SG. For 2026-27, the MCB is approximately $66,820 per quarter — equivalent to roughly $267,280 per year. Earnings above this per quarter don't generate SG. The MCB is indexed annually with Average Weekly Ordinary Time Earnings.
Concrete example: an executive on $500,000 OTE annually. Quarterly OTE: $125,000 per quarter. SG applies only to first $66,820 each quarter = $8,019 SG per quarter (12% × $66,820). Annual SG cap: $32,076. The remaining $58,180/quarter of earnings ($232,720/year) generates no SG.
Strategic implication: high earners receive proportionally less super-as-percentage-of-salary than middle earners. To compensate, many high-income earners use voluntary salary sacrifice (up to the $30,000 concessional cap for 2026-27) and personal deductible contributions to top up super. The MCB is a federal-level cap to limit employer SG liability for highly-paid executives — designed when super was tax-advantaged enough that capping prevented abuse.
SG amount by salary 2026-27 (12% rate)
Calculations for 'salary plus super' arrangements where SG is paid on top. For 'package' arrangements, divide by 1.12 to get the cash component. MCB of $66,820/quarter limits SG for very high earners.
| Annual OTE | Quarterly OTE | SG @ 12% (per quarter) | Annual SG | % of OTE |
|---|---|---|---|---|
| $50,000 | $12,500 | $1,500 | $6,000 | 12.0% |
| $100,000 | $25,000 | $3,000 | $12,000 | 12.0% |
| $150,000 | $37,500 | $4,500 | $18,000 | 12.0% |
| $200,000 | $50,000 | $6,000 | $24,000 | 12.0% |
| $300,000 | $75,000 | Capped at $8,019 | $32,076 | 10.7% |
| $500,000 | $125,000 | Capped at $8,019 | $32,076 | 6.4% |
MCB for 2026-27 ≈ $66,820/quarter. Above this OTE per quarter, no SG owed. High earners can voluntary salary-sacrifice up to $30,000/year concessional cap (which counts toward employer contributions for cap purposes).
Frequently Asked Questions
How is the Super Guarantee calculated?
Multiply your ordinary time earnings (OTE) by the SG rate. At 11.5% on $80,000, the employer contributes $9,200 to your super fund. It's paid on top of your wages, not deducted from take-home pay, and is calculated on OTE rather than total earnings.
What is the Superannuation Guarantee?
The minimum percentage of an eligible employee's ordinary time earnings that an employer must contribute to a complying super fund, on top of wages. It's the compulsory backbone of Australia's retirement system, paid at least quarterly. The rate has risen on a legislated schedule toward 12%.
What are ordinary time earnings (OTE)?
Broadly, pay for an employee's ordinary hours of work — including most allowances, commissions, bonuses and paid leave — but generally excluding overtime. SG is calculated on OTE, not on total pay, which is why overtime usually doesn't attract the Super Guarantee.
Is the SG rate going to change?
It has been rising on a legislated path — stepping up by 0.5% increments from 9.5% to 11.5% and on toward 12%. Use the rate that applies to the relevant financial year. This calculator lets you set the rate so you can match it to the year you're calculating.
Is super taxed when it goes in?
Yes — concessional contributions like the SG are taxed at 15% inside the fund (contributions tax), so the amount actually invested is lower than the gross SG shown here. There's also a maximum contribution base capping the earnings per quarter on which SG must be paid, relevant for very high earners.
References & Authoritative Sources
- ATO — Australian Taxation Office — Super guarantee — rate, ordinary time earnings, maximum contribution base · consulted May 31, 2026 · Tax administration — SG rate schedule, OTE definition, penalties for unpaid SG
- Superannuation Guarantee (Administration) Act 1992 — Statutory basis for compulsory employer superannuation · consulted May 31, 2026 · Federal Register of Legislation — full text of the SG Act
- APRA — Australian Prudential Regulation Authority — Superannuation statistics and fund supervision · consulted May 31, 2026 · Prudential regulator — super fund supervision and industry statistics
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Methodology & Review
The SG contribution is the guarantee rate applied to ordinary time earnings; the remainder is the earnings figure after setting that share aside. It models the headline rate on the earnings entered and does not apply the maximum contribution base (a quarterly cap on earnings), the 15% contributions tax inside the fund, or eligibility rules.
Written by Ugo Candido · Last updated May 22, 2026.