# Super guarantee (SG) calculator 2026-27

Source: https://calculatax.com/super/super-guarantee-calculator/
Title: Super Guarantee Calculator 2026-27 (12% SG) | Calculatax
Last updated: 2026-11-07

This super guarantee calculator shows the 12% employer contribution owed on your qualifying earnings for 2026-27, per pay and per year, using [ATO super guarantee rates](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee). On a $78,000 salary paid fortnightly, the employer pays **$360 a fortnight**.

| Default example: $78,000 salary plus super, paid fortnightly | Per fortnight | Per year |
|---|---|---|
| Qualifying earnings | $3,000.00 | $78,000.00 |
| Super guarantee at 12% | $360.00 | $9,360.00 |
| 15% contributions tax deducted by the fund | $54.00 | $1,404.00 |
| Net amount added to your super | $306.00 | $7,956.00 |

*2026-27 super guarantee rate of 12%. Source: ATO.*

This calculator applies the rules that started with Payday Super on 1 July 2026. Super guarantee is one part of [superannuation](https://calculatax.com/super/), the compulsory retirement savings system run through funds regulated by APRA and the ATO.

## 12% of qualifying earnings: what counts from 1 July 2026

The super guarantee (SG) is 12% of your qualifying earnings for every pay from 1 July 2026. Qualifying earnings replaced ordinary time earnings (OTE) as the base when Payday Super began, and they start from what was OTE: pay for your ordinary hours of work.

The ATO says [qualifying earnings](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings) include OTE, all commissions and salary sacrificed to super. Casual loading, shift penalties and leave taken while employed count. Overtime generally doesn't, where your ordinary hours are clearly set out, and unused leave paid out on termination doesn't count either.

The same salary gives the same yearly SG on any pay cycle. Only the amount per pay changes.

| $78,000 salary | Earnings per pay | SG per pay | Net after 15% tax |
|---|---|---|---|
| Weekly (52 pays) | $1,500.00 | $180.00 | $153.00 |
| Fortnightly (26 pays) | $3,000.00 | $360.00 | $306.00 |
| Monthly (12 pays) | $6,500.00 | $780.00 | $663.00 |

*2026-27 super guarantee rate of 12%, contributions tax of 15%. Source: ATO.*

The 12% rate is a minimum, and some enterprise agreements and contracts pay more. The [superannuation rate](https://calculatax.com/super/super-guarantee-rate/) page has the year-by-year detail.

### What salary sacrifice does to your SG

Salary sacrifice leaves SG unchanged, because qualifying earnings still include the sacrificed amount. If the same employee sacrifices $5,000 a year, the employer pays SG on $78,000, which is $9,360.00, and the sacrificed $5,000 goes in as well. Both amounts count towards the $32,500 concessional cap.

## Package including super vs salary plus super

A "salary plus super" offer adds 12% on top of the salary. A "package including super" carves the SG out of the stated figure, so the salary you're paid is lower. The difference on a $78,000 offer is large. The [job offer comparison](https://calculatax.com/salary/job-offer-comparison/) sets two packages side by side.

| $78,000 offer | Salary plus super | Package including super |
|---|---|---|
| Salary paid to you | $78,000.00 | $69,642.86 |
| Employer super at 12% | $9,360.00 | $8,357.14 |
| Total cost to the employer | $87,360.00 | $78,000.00 |
| Income tax and Medicare levy | $15,480.00 | $12,805.72 |
| Take-home pay a year | $62,520.00 | $56,837.14 |
| Take-home pay a fortnight | $2,404.62 | $2,186.04 |

*2026-27 resident rates, 12% super guarantee, Medicare levy included, no HELP debt. Source: ATO.*

The package method divides the total by 1.12 to find the salary: $78,000 ÷ 1.12 = $69,642.86. The "including super" version leaves $5,682.86 less take-home pay and $1,002.86 less super each year.

Check the wording before comparing two job offers. The [pay calculator](https://calculatax.com/salary/pay-calculator/) converts either salary into weekly, fortnightly or monthly take-home pay.

## Payday Super from 1 July 2026

Since 1 July 2026, employers must pay SG at the same time as wages. Before Payday Super, they could pay it quarterly. The [Payday Super checker](https://calculatax.com/super/payday-super-checker/) gives the date for your payday.

- **7 business days**: Time for contributions to reach your super account (Counted from payday, says the ATO)
- **26**: Contributions a year on the $78,000 example ($360.00 each, instead of four quarterly payments of $2,340.00)

The money starts earning returns sooner, and a missed payment shows up within days.

Under the new law (Treasury Laws Amendment (Payday Superannuation) Act 2025), SG is worked out on each payday's qualifying earnings. Longer timeframes can apply in some cases, such as for a new employee's first contributions.

## The maximum super contribution base

Your employer doesn't have to pay SG on qualifying earnings above $270,830 for 2026-27. Under Payday Super the maximum super contribution base is an annual figure. A quarterly limit could cut SG for someone whose pay was lumpy, such as a large bonus in one quarter, and the annual base removes that effect.

| Maximum super contribution base | 2026-27 | 2025-26 |
|---|---|---|
| Base | $270,830 a year | $62,500 a quarter |
| Maximum SG | $32,499.60 a year | $7,500 a quarter |

The ATO sets the base by dividing the concessional contributions cap by the SG rate and rounding down to the nearest $10: $32,500 ÷ 12% gives $270,830. SG on earnings at that level is almost the whole $32,500 cap. Above the base, any salary sacrifice on top of SG would push you over the cap.

### A $300,000 salary as an example

On a $300,000 salary paid fortnightly, qualifying earnings reach $270,830 part-way through the 24th pay. The employer may stop minimum SG for the rest of the year. Total SG is $32,499.60 instead of the $36,000 that 12% of $300,000 would give.

## Checking your employer has paid

Your payslip must show the super your employer is paying and the fund it goes to. Under Payday Super, each contribution should appear in your fund account within 7 business days of payday.

1. **Read your payslip.** Find the qualifying earnings on it and work out 12% of that figure.
2. **Check what your fund received.** Your fund's transaction history and your ATO online services account through myGov both list contributions received.
3. **Ask your employer first.** Do this if a payment is missing.
4. **Report it to the ATO.** You can then report unpaid super to the ATO.

Keep your payslips. If an employer stops trading, payslips showing qualifying earnings for each pay are the easiest evidence of what was owed.

### What a late or short payment costs the employer

An employer who pays late or short can owe the super guarantee charge (SGC) to the ATO. The ATO collects the missed super and passes it to your fund. The charge costs the employer more than paying on time.

Under Payday Super, the [new super guarantee charge](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/missed-or-late-payday-super-payments/what-happens-if-you-dont-pay-super-correctly) adds three amounts to the unpaid super. They're notional earnings at the general interest charge rate, an administrative uplift starting at 60%, and any choice loading.

## When your actual SG will differ

The calculator assumes all of your pay is qualifying earnings. Your SG will be lower if part of your pay is overtime or another excluded payment. It'll be higher if your agreement pays more than 12%.

It also leaves out:

- Salary sacrifice and personal contributions, which add to the 15% contributions tax and count towards the cap.
- [Division 293 tax](https://calculatax.com/super/division-293-tax-calculator/), an extra 15% on contributions when income and concessional contributions exceed $250,000.
- Insurance premiums and fees your fund deducts.
- Defined benefit funds, where employer contributions follow fund rules.

To see what your contributions could grow to, use the [super calculator](https://calculatax.com/super/super-calculator/). The government top-up on after-tax money is in the [super co contribution](https://calculatax.com/super/co-contribution-calculator/) calculator.

## Super guarantee questions: casuals, under-18s and contractors

### What is the superannuation guarantee?

It's the minimum super your employer must pay for you: 12% of qualifying earnings in 2026-27. It covers full-time, part-time and casual employees. Workers under 18 qualify in any week they work more than 30 hours, under the ATO's guide to [work out if you have to pay super](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super). Contractors paid mainly for their labour can count as employees for SG.

### Are employer super contributions taxed?

Yes. Your fund deducts 15% contributions tax when employer super arrives, so you don't pay it through your tax return. On $9,360 of SG for a $78,000 salary, the fund takes $1,404.00 and $7,956.00 is added to your balance. Higher earners can pay an extra 15% through Division 293.

### When is superannuation payable?

Superannuation is payable each payday from 1 July 2026 under Payday Super. Contributions must reach your fund within 7 business days after payday. A fortnightly worker on $78,000 should see $360 arrive within that window every pay. Longer timeframes can apply for a new employee's first contributions.

### What is employer contribution tax in super?

It's the 15% your fund deducts from SG and salary sacrifice contributions. It applies up to the $32,500 concessional cap for 2026-27. If your income plus concessional contributions exceeds $250,000, the ATO adds Division 293 tax of another 15% on the smaller of your concessional contributions and the amount above $250,000. That can double the rate to 30%.

*Estimates only, based on published rates for 2026-27. General information, not tax or financial advice.*

## Sources

- [ATO: Super guarantee](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee)
- [ATO: Payday Super](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super-how-to-manage-super-during-the-changeover)