The super guarantee is 12% of ordinary time earnings. From 1 July 2026 it is calculated on "qualifying earnings" and must be paid each payday.
Rates checked against ATO and official sources on 26 September 2026. How we calculate
Results update as you type.
| Super guarantee | $10,800 |
|---|---|
| Concessional contributions in total | $10,800 |
| Concessional cap | $32,500 |
| Room left under the cap | $21,700 |
| 15% contributions tax taken by the fund | $1,620 |
| Goes into your account | $9,180 |
Unused concessional cap from the last five years may be carried forward if your total super balance is under $500,000.
Your employer pays 12% of your earnings into your fund. Employer contributions and salary sacrifice count toward the concessional contributions cap: $32,500 in 2026–27, up from $30,000.
Your fund deducts 15% contributions tax as the money arrives. People with income and concessional contributions above $250,000 pay a further 15% (Division 293).
Super guarantee is not paid on earnings above the maximum contribution base: $270,830 a year in 2026–27.
Yes. The super guarantee reached 12% on 1 July 2025 and stays at 12%.
Yes. Since 1 July 2022 there is no minimum monthly earnings threshold, so every eligible employee gets super.