Rates verified: 4 September 2026 · Sources: ATO
Australia · Super Guarantee 12%
Work out compulsory super contributions on any wage, including the maximum contribution base cap that most calculators skip.
Breakdown: Fortnightly
Annualised OTE is below the maximum contribution base. SG applies to your full earnings.
Employers must pay Super Guarantee on your ordinary time earnings: your normal weekly or monthly hours, plus most commissions, shift loadings, and allowances. OTE generally excludes overtime (unless your award or agreement doesn't distinguish ordinary hours from overtime), and excludes genuine reimbursements. If you're trying to separate ordinary pay from overtime first, use the Pay & Overtime Calculator, then bring your ordinary-hours figure here.
The SG rate has been legislated to rise in stages since 2021. It reached 12% on 1 July 2025 and is the final scheduled step; no further increase is currently legislated.
| Financial year | SG rate |
|---|---|
| 2021–22 | 10.00% |
| 2022–23 | 10.50% |
| 2023–24 | 11.00% |
| 2024–25 | 11.50% |
| 2025–26 | 12.00% |
| 2026–27 | 12.00% |
There's no minimum monthly earnings threshold to qualify: the old $450/month exemption was removed from 1 July 2022, so SG is generally payable from your first dollar of OTE regardless of how little you earn in a period.
From 1 July 2026, employers must pay SG contributions into your fund within 7 business days of each payday, instead of the old quarterly cycle (28 October, 28 January, 28 April, 28 July). The contribution basis also shifts from OTE measured against a quarterly cap to qualifying earnings measured against an annual maximum contribution base: for 2026–27 that's $270,830. In practice this means your super should land in your account much sooner after each pay, and late or missing payments become visible (and penalisable) far faster than under the old quarterly system.
High earners don't get 12% SG on unlimited income. Earnings above the maximum contribution base aren't subject to compulsory SG (though your employer can still choose to pay more). For 2025–26 the cap was $62,500 of OTE per quarter (roughly $250,000 a year). For 2026–27, under Payday Super, the cap moves to a single annual figure of $270,830 of qualifying earnings. This calculator applies the relevant cap automatically based on the financial year you select above. If your income and concessional contributions together exceed $250,000, note that the extra 15% Division 293 tax is a separate threshold to this one — see the Division 293 Calculator.
Most employees can choose which fund their super contributions go to, by giving their employer a completed choice of fund form or using their onboarding process. If you don't make a choice, your employer generally can't just default you into their own chosen fund straight away: since 1 November 2021, they must first request your "stapled" super fund from the ATO, an existing account linked to you from a previous job, and pay into that if one exists. Your employer's default fund is only used as a last resort, when you haven't chosen a fund and no stapled fund exists.
If your employer misses a payment deadline or underpays, they don't just owe you the shortfall directly: it becomes the Super Guarantee Charge (SGC), paid to the ATO rather than straight into your fund, and generally includes the unpaid contribution amount, interest, and an administrative component on top. You can check whether your super has actually landed through ATO online services (via myGov) or by asking your fund directly, and report a suspected underpayment to the ATO if it hasn't.
Once you know your compulsory contribution rate, the natural next question is where that balance ends up. See the Super Balance Projection Calculator to project your balance at retirement, and the First Home Super Saver (FHSSS) Calculator if you're using voluntary contributions toward a first home deposit.