MundoKit

Australia Super Guarantee Calculator: 11.5% vs 12%

Enter eligible earnings or a package including super, plus earlier earnings in the cap period. See minimum employer SG and a rate-only comparison.

Inputs
AUD
Enter amounts for this payment or calculation period only; do not double count.
AUD
Enter amounts for this payment or calculation period only; do not double count.
AUD
For example, commissions outside OTE or qualifying labour payments. Confirm classification with ATO. Hidden and ignored for earlier years and inclusive packages.
AUD
2024–25 or 2025–26: earlier earnings in this quarter. 2026–27: earlier qualifying earnings in this financial year.

Results

Estimated minimum employer SG for this period
A$600.00
Eligible earnings before cap
A$5,000.00
Earnings subject to SG after cap
A$5,000.00
Earnings plus minimum SG
A$5,600.00
Rate-only comparison on the same capped earnings (not historical liability)
RateSG on this base
11.5%A$575.00
12%A$600.00
  • The 2026-27 cap is A$270,830.00 per financial year. Remaining base before this payment: A$270,830.00.
  • For eligible employees only. Contracts or awards may require more. No eligibility, contributions tax, late-payment charge or payment-deadline calculation is included.
  • Use OTE plus eligible sacrificed super before July 2026; use qualifying earnings from July 2026. The worksheet requires you to classify payments correctly.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

How it works

ATO rules use 11.5% in 2024–25 and 12% from 2025–26. The earnings cap is $65,070 per quarter in 2024–25, $62,500 per quarter in 2025–26 and $270,830 per financial year in 2026–27. Enter earlier earnings from the same employer in the correct cap period.

remaining base = max(0, cap − earlier earnings) SG = rate × min(eligible earnings, remaining base)

For earnings paid from 1 July 2026, payday super uses qualifying earnings: OTE, all commissions, eligible sacrificed super and specified labour payments. Add only amounts not already counted. The additional-earnings field is for confirmed QE outside the ordinary-earnings field; it is not a blanket overtime inclusion.

A package is assumed to contain only eligible earnings and minimum SG. Earnings equal the larger of package ÷ (1 + rate) and package − rate × remaining base. This also solves packages above the cap. The rate comparison holds the calculated base fixed; it does not substitute historical quarterly caps.

Rounding: no intermediate rounding; displayed money is rounded to two decimal places.

Worked examples

Earnings of $5,000

With no earlier earnings in 2026–27, $5,000 × 12% = $600 SG. At 11.5% on that same base the amount is $575.

Inclusive package of $112,000

In 2026–27 with no earlier earnings, $112,000 ÷ 1.12 gives $100,000 earnings and $12,000 SG.

Frequently asked questions

Is salary including super the same as salary plus super?
No. A $112,000 package at 12% contains $100,000 earnings and $12,000 SG if all earnings qualify and the cap does not bind.
Does payday super change the rate?
The 2026–27 rate remains 12%. The qualifying-earnings basis and annual maximum contribution base can change the amount.
Does salary sacrifice reduce minimum SG?
Eligible earnings sacrificed into super are included in this worksheet’s base. Add them only if the ordinary earnings figure excludes them.
Can my contract require more than this result?
Yes. This estimates the statutory minimum for an eligible employee. Contractual super, award entitlements and employee eligibility need separate review.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.