Super Guarantee Calculator

Calculate the employer superannuation guarantee contribution on your salary.

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Your ordinary time earnings before tax

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Current SG rate is 11.5% for 2025-26, rising to 12% from 1 July 2025

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Pre-tax voluntary contributions via salary sacrifice

How It Works

The calculator multiplies your ordinary time earnings by the super guarantee percentage (11.5% for 2025-26). If your salary is a total package inclusive of super, it first extracts the base salary by dividing by (1 + SG rate). Salary sacrifice amounts are added to show total concessional contributions and compared against the $30,000 cap.

Frequently Asked Questions

What is the super guarantee rate for 2025-26?

The SG rate is 11.5% for the 2025-26 financial year. It is legislated to increase to 12% from 1 July 2025 (i.e. the 2025-26 year). Employers must pay at least this rate on your ordinary time earnings.

Is there a maximum super contribution base?

Yes. For 2025-26, the maximum super contribution base is $65,070 per quarter. Employers don't have to pay SG on earnings above this amount, though many still do.

What is the concessional contributions cap?

The concessional (before-tax) contributions cap is $30,000 per year for 2025-26. This includes employer SG, salary sacrifice, and personal deductible contributions. Exceeding the cap means the excess is taxed at your marginal rate.

When must employers pay super?

Employers must pay SG contributions at least quarterly, by the 28th day after the end of each quarter. From 1 July 2026, the government is moving to payday super — meaning contributions will be due at the same time as salary payments.