Super Guarantee Calculator
See how much super your employer has to pay you in 2026–27. It works out 12% of your qualifying earnings for each payday and for the year, and checks the new $270,830 cap and your $32,500 concessional cap for you.
| Per year | $0.00 |
| Qualifying earnings per year | $0.00 |
| Total package | $0.00 |
| Earnings above the $270,830 cap | $0.00 |
| Cap reached | Not reached |
| Concessional contributions (incl. sacrifice) | $0.00 |
| Room under $32,500 cap | $32,500.00 |
How much super your employer pays
Your employer must pay at least 12% of your qualifying earnings into your super fund. Since 1 July 2026 that happens every payday, and the money has to reach your fund within 7 business days. Put your pay in above and you'll see the dollar amount for each payday and for the whole 2026–27 year.
How it's worked out
The sum is short. Take your qualifying earnings for the pay, multiply by 12%, and that's the minimum your employer owes your fund for that payday.
Qualifying earnings is the ATO's new name, from 1 July 2026, for the pay super is worked out on. It brings together your ordinary time earnings, all commissions and any salary you sacrifice into super. Payments such as expense reimbursements and fringe benefits don't count.
Worked example. Priya earns $90,000 a year plus super and is paid fortnightly. Her pay each fortnight is $3,461.54, so her employer pays $415.38 into her fund every payday. Over the year that's $10,800, and her total package is $100,800. Her $10,800 uses up part of her $32,500 concessional cap, which leaves $21,700 of room for salary sacrifice or personal deductible contributions.
What changed on 1 July 2026
- Super lands every payday. Before 1 July 2026 your employer could pay once a quarter, up to 28 days after the quarter ended. Now each payday's super has to reach your fund within 7 business days. A few situations, such as a new employee's first contribution, allow longer.
- The cap is now yearly. In 2025–26 the cap was $62,500 of earnings a quarter. For 2026–27 it's one annual figure, $270,830. The ATO sets it from the concessional cap: $32,500 × 100 ÷ 12 = $270,833.33, rounded down to the nearest $10.
- The rate stays at 12%. It reached 12% on 1 July 2025 and the ATO lists 12% for 2026–27 and from 1 July 2027 onwards.
- For employers: the Small Business Super Clearing House has closed, so super now goes through your payroll software or a commercial clearing house.
Earning more than $270,830?
Once your qualifying earnings for the year reach $270,830, your employer can stop paying the minimum super guarantee until 1 July 2027.
Say you earn $300,000 a year plus super, paid fortnightly. Your employer pays $1,384.62 a fortnight until your earnings for the year reach $270,830, which happens in your 24th pay. The year's total is $32,499.60, which is 40 cents under the $32,500 concessional cap. The $29,170 you earn above the cap attracts no super guarantee.
Add $5,000 of salary sacrifice and you're $4,999.60 over the cap. The ATO adds excess concessional contributions to your taxable income and taxes them at your marginal rate, with a 15% offset for the tax your fund already paid. If your total super balance was under $500,000 on 30 June 2026, you may be able to use unused cap amounts from the previous five years instead.
The cap only limits the 12% minimum. If an award or enterprise agreement says your employer pays more, that doesn't stop at $270,830. And the cap applies to each employer separately, so two jobs can take you past $32,500 without either employer doing anything wrong.
Is your salary a package that includes super?
Some job ads quote a figure "including super". On a $100,000 package your base pay is $100,000 ÷ 1.12 = $89,285.71 and your super is $10,714.29. Switch the toggle to "Package includes super" and the calculator splits it for you. Above a $303,329.60 package the split changes, because the super stops growing once your earnings pass the cap.
Who gets the super guarantee
Almost every employee, full time, part time or casual, from the first dollar they earn. There's been no $450-a-month minimum since 1 July 2022. Two groups only qualify in weeks they work more than 30 hours for that employer: workers under 18, and people doing private or domestic work such as a nanny or housekeeper. Contractors paid mainly for their labour can count as employees for super, too. Not sure which you are? Run the contractor vs employee calculator.
Check your employer is paying
Your fund's app or statement shows each deposit, and under Payday Super you should see one roughly every pay cycle. If a payment's missing, ask payroll first. If that goes nowhere, you can report unpaid super to the ATO through ATO online services in myGov.
Super guarantee rate over time
The super guarantee rate is 12% for 2026–27.
| Period | Rate |
|---|---|
| 2002–03 to 2012–13 | 9% |
| 2013–14 | 9.25% |
| 2014–15 to 2020–21 | 9.5% |
| 2021–22 | 10% |
| 2022–23 | 10.5% |
| 2023–24 | 11% |
| 2024–25 | 11.5% |
| 2025–26 | 12% |
| 2026–27 and later | 12% |
Frequently Asked Questions
Sources
- ATO, Super guarantee (key super rates and thresholds), last updated 17 April 2026
- ATO, Maximum contribution base, last updated 13 October 2026
- ATO, Contributions caps (concessional cap $32,500 from 1 July 2026)
- ATO, About Payday Super, last updated 10 August 2026
- ATO, Payment deadlines for Payday Super, last updated 29 September 2026
- ATO, Super from your employer, last updated 1 July 2026