Super Guarantee Calculator Australia 2026-27
Estimate the employer Super Guarantee on a salary using the official 12% rate that has applied since 1 July 2025, the ATO’s 2026-27 maximum contribution base ($270,830 a year), and the concessional contributions cap of$32,500. Enter a salary including or excluding super, and choose how often it is paid.
How the Super Guarantee is worked out
For a salary that excludes super, ordinary time earnings are the salary you enter (converted to a year). The employer SG is 12% of those earnings, but only up to the official maximum contribution base. The total package is cash plus that SG amount.
For a salary that includes super, the entered figure is treated as the total package. Ordinary time earnings are the package divided by 1.12, unless that implied earnings figure is above the maximum contribution base. In that case the required SG is 12% of the base and the rest of the package is cash salary.
Pay frequency only annualises the amount. Weekly pay is multiplied by 52, fortnightly by 26, monthly by 12 and quarterly by 4. The result assumes the same pay each period.
Maximum contribution base and Payday Super
The maximum contribution base is the most ordinary time earnings (qualifying earnings from 1 July 2026) on which an employer must pay the Super Guarantee. Extra contributions required by an award or enterprise agreement are separate and are not capped by this figure.
2026-27 (current): the ATO has published an annual maximum contribution base of $270,830. That amount is$32,500 × 100 ÷ 12, rounded down to the nearest $10. Because Payday Super started on 1 July 2026, there is no official quarterly 2026-27 base on the ATO site, so this page does not show one.
2025-26 (previous year): the last quarterly maximum contribution base published by the ATO was $62,500 a quarter, with a maximum SG payment of$7,500 a quarter at 12%. Choose 2025-26 in the form if you need that year.
Concessional contributions cap
From 1 July 2026 the ATO concessional contributions cap is$32,500. Employer Super Guarantee counts toward this cap. At the 2026-27 maximum contribution base, 12% SG is$32,500, which sits just under the cap. Salary sacrifice or deductible personal contributions can still push the year over the cap. This tool does not estimate excess-contributions tax.
Frequently Asked Questions
What is the Super Guarantee rate from 1 July 2025?
The Superannuation Guarantee is the minimum percentage of ordinary time earnings that an employer must contribute to an employee’s super fund. The ATO’s legislated schedule sets the general SG rate at 12% from 1 July 2025, including the 2026-27 year. Awards or enterprise agreements can require a higher amount.
What is the maximum super contribution base for 2026-27?
From 1 July 2026 the ATO publishes an annual maximum contribution base, not a quarterly one, because Payday Super applies. For 2026-27 that official annual figure is $270,830. Once qualifying earnings reach that amount, the employer can stop paying the minimum SG on further earnings for the rest of the financial year. This calculator does not invent a quarterly 2026-27 base.
The last official quarterly base was $62,500 a quarter in 2025-26.
What is the concessional contributions cap?
The concessional contributions cap is the most you can have paid into super as before-tax (concessional) contributions in a year without extra tax. The ATO set this at $32,500 from 1 July 2026. Employer SG counts toward that cap, along with salary-sacrifice and deductible personal contributions. This page only calculates the employer SG amount.
Should I enter salary including or excluding super?
Use excluding super when the figure is ordinary time earnings and SG is paid on top. Use including super when the figure is a total package (cash plus SG). For an inclusive package the calculator works backwards at 12%, then applies the official maximum contribution base if implied ordinary time earnings go over it.
Does pay frequency change the Super Guarantee percentage?
No. The rate is still 12%. Frequency only converts the salary you type into an annual ordinary-time-earnings figure (52 weeks, 26 fortnights, 12 months or 4 quarters). The tool assumes even pay across the year. Uneven quarters, unpaid leave and bonuses can change the official result.
Is this financial product advice?
No. This is general information about published ATO Super Guarantee settings. It is not a recommendation to choose a fund, product or contribution strategy. Check the ATO pages and your award, contract or registered tax or financial adviser before you rely on a figure.