# Current superannuation rate (super guarantee)

Source: https://calculatax.com/super/super-guarantee-rate/
Title: Superannuation Rate 2026-27 (12%) & SG Rate History
Last updated: 2026-11-07

The superannuation rate for 2026-27 is **12%** of qualifying earnings, according to the [ATO super guarantee page](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee). It was also 12% in 2025-26, and the ATO lists 12% from 1 July 2027 onwards.

| Financial year | Super guarantee rate | Maximum super contribution base |
|---|---|---|
| 2027-28 onwards | 12% | Not published yet |
| 2026-27 | 12% | $270,830 a year |
| 2025-26 | 12% | $62,500 a quarter (maximum SG $7,500 a quarter) |
| 2024-25 | 11.5% | $65,070 a quarter (maximum SG $7,483.05 a quarter) |
| 2023-24 | 11% | $62,270 a quarter (maximum SG $6,849.70 a quarter) |
| 2022-23 | 10.5% | $60,220 a quarter (maximum SG $6,323.10 a quarter) |
| 2021-22 | 10% | $58,920 a quarter (maximum SG $5,892.00 a quarter) |

*Super guarantee rates by financial year (1 July to 30 June). Source: ATO. The ATO table also shows 9.5% from 2014-15 to 2020-21, 9.25% in 2013-14 and 9% from 2002-03 to 2012-13.*

> **The 2027-28 maximum contribution base isn't out yet.** The ATO's table stops at 2026-27, so we don't show a figure for later years. We'll add it once the ATO publishes it.

> Figures checked 1 November 2026. Change log: the 2026-27 maximum contribution base changed from a quarterly to an annual figure ($270,830) with Payday Super.

The super guarantee (SG) is the minimum an employer must pay into [superannuation](https://calculatax.com/super/) for each eligible worker. It's a percentage of qualifying earnings, which replaced ordinary time earnings (OTE) as the base on 1 July 2026.

## 12% from 1 July 2025: scheduled rises have finished

The rate reached 12% on 1 July 2025, and the ATO's table shows it staying there.

What did change on 1 July 2026 is the timing and the base. Under [Payday Super](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super-how-to-manage-super-during-the-changeover), SG is paid for each payday and is due in your fund within 7 business days after payday, though longer can apply, such as for new employees.

**Where the annual base comes from**

| Step | Working | Amount |
|---|---|---|
| Concessional contributions cap |  | $32,500 |
| **Cap divided by 12%** |  | **$270,833.33** |
| **Rounded down to the nearest $10** |  | **$270,830** |
| **Most SG required for the year (12% of the base)** |  | **$32,499.60** |

### What the base means for your employer

Once your qualifying earnings reach the base in a financial year, your employer can stop paying the minimum SG for the rest of that year. Before 1 July 2026, the base was a quarterly amount, so it was tested each quarter.

## How the 12% rate applies to your pay

SG is 12% of qualifying earnings, which isn't always the same as 12% of everything you're paid. A worker on an $85,000 salary with no overtime receives $10,200 of SG a year. To check one pay, use the [Payday Super checker](https://calculatax.com/super/payday-super-checker/).

| One week: $1,800 for ordinary hours, $300 for overtime | Overtime left out | If overtime counted |
|---|---|---|
| Pay the 12% applies to | $1,800 | $2,100 |
| SG for the week | $216 | $252 |

If your offer is a "package including super", the 12% is built into the total. The super share then works out at 10.71% of the package, because 12 ÷ 112 = 10.71%. A package of $85,000 including super is a smaller salary than $85,000 plus super.

## Who is entitled to the super guarantee

Most employees are entitled to SG. Full-time, part-time and casual workers all count, and so do temporary residents.

### Workers under 18, contractors and the self-employed

Workers under 18 qualify only in a week when they work more than 30 hours, counted as actual hours that week. Private or domestic workers are covered on the same test, as the [ATO's guide to when you have to pay super](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super) explains.

Independent contractors who are paid mainly for their labour are eligible too. SG is worked out on the labour part of their invoice.

Sole traders and partners don't receive SG. They can make their own contributions and may be able to claim a deduction, within the $32,500 concessional cap for 2026-27.

### Who's left out

- Non-resident employees working outside Australia.
- Some foreign executives on certain visas.
- Workers covered by a bilateral super agreement.
- Defence reservists, for reserve work.
- High-income earners with an ATO opt-out certificate.

## Super on overtime, bonuses and leave

The test is whether a payment counts as qualifying earnings. The table shows the usual treatment, and how your pay is set up can change the answer for some items.

| Payment | Counts towards SG? |
|---|---|
| Pay for ordinary hours, including casual loading | Yes |
| Shift penalties, including public holiday penalties | Yes |
| Overtime, where your ordinary hours are clearly identified | No |
| Commissions, including for work outside ordinary hours | Yes |
| Performance bonus or ordinary-hours bonus | Yes |
| Bonus solely for work entirely outside ordinary hours | No |
| Annual leave, sick leave and long service leave taken | Yes (not long service leave paid by a portable scheme) |
| Unused leave paid out on termination | No |
| Salary you sacrifice to super that would otherwise be qualifying earnings | Yes |

*Usual treatment for qualifying earnings in 2026-27. Source: [ATO, what payments are qualifying earnings](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings).*

A bonus is easy to overlook. A $5,000 performance bonus attracts $600 of SG, paid for that payday under Payday Super.

Under the old quarterly limit, a large bonus could take a high earner over $62,500 in one quarter. From 2026-27 the limit is measured across the whole year.

## Where the rate does not tell the whole story

The 12% figure is a minimum. It doesn't show what your fund keeps or what you'll retire with.

- Your fund deducts 15% contributions tax, so 12% of pay becomes 10.20% of pay in your account.
- Above $250,000 of income plus concessional contributions, the [Division 293 tax calculator](https://calculatax.com/super/division-293-tax-calculator/) shows the extra 15% that applies.
- Fees and insurance premiums reduce what stays invested.
- Your employer may pay more than the 12% minimum.

The [super guarantee calculator](https://calculatax.com/super/super-guarantee-calculator/) applies the rate to any salary and pay cycle. The [super calculator](https://calculatax.com/super/super-calculator/) projects what those contributions could grow to.

## Super rate questions: package changes, old contracts and Payday Super

### What is the current superannuation rate?

It's 12% of qualifying earnings for 2026-27, which runs from 1 July 2026 to 30 June 2027. The rate was also 12% in 2025-26, and the ATO lists 12% from 1 July 2027 onwards. On an $85,000 salary, that's $10,200 of employer super a year.

### What is the current super guarantee?

It's 12% of qualifying earnings, up to a maximum super contribution base of $270,830 for 2026-27. Once your earnings reach that level, your employer can stop paying the minimum for the rest of the year. The most SG anyone must receive is therefore $32,499.60, just under the $32,500 concessional cap.

### How do I calculate superannuation percentage?

Divide the super your employer pays by your qualifying earnings and multiply by 100. On $85,000 with $10,200 of super, that's 12%. If your pay is a package including super, the super share is 10.71% of the total package.

### Does Payday Super change the super rate?

No. Payday Super changed when super is paid and what it's calculated on, and the rate stayed at 12%. From 1 July 2026 employers pay SG for each payday, generally due in your fund within 7 business days, and the maximum contribution base is an annual $270,830.

### Does an old employment contract change the super I get?

The 12% of qualifying earnings is the minimum for 2026-27, however old your contract is. If your contract states a total package including super, the 12% may come out of that package, depending on its wording. Your salary is then lower than the headline figure.

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