About the Australia Super Guarantee Calculator
This super guarantee (SG) calculator works out the minimum superannuation an Australian employer must pay for an employee. Enter the qualifying earnings paid each payday and how often you pay, and it shows the SG for each pay, the average per quarter and the total for the year, along with the total cost across several employees on the same pay.
It is set up for the 2026–27 financial year, the first year of Payday Super. From 1 July 2026 SG is 12% of each employee's qualifying earnings and must reach the employee's fund within 7 business days of each payday, and the maximum contribution base became an annual amount of $270,830. Once an employee's qualifying earnings for the year reach that base, you can stop paying the minimum SG for the rest of the year. You can switch to 2025–26 to see the old quarterly rules, when the base was $62,500 of earnings per quarter and SG was due 28 days after each quarter ended.
The tool is for small business owners, bookkeepers and payroll staff budgeting labour costs, and for employees checking that their payslip shows the right super. It assumes every pay is the same amount. Overtime-only payments, and most other amounts that are not qualifying earnings, should be left out of the pay figure. The Norfolk Island transitional rate is not modelled.
With the default inputs, the sg per employee for the year is $9,360.00. Change any value above to recalculate instantly.
How to use the australia super guarantee calculator
- 1Choose the financial year (2026–27 uses the Payday Super rules).
- 2Enter the qualifying earnings paid each payday, leaving out overtime.
- 3Pick how often you pay the employee.
- 4Keep the 12% rate unless your award or contract promises more.
- 5Enter how many employees are on this pay to get a total budget.
- 6Check the per-pay SG against the payslip and pay it within 7 business days of payday.
Formula and method
The super guarantee is a flat percentage of an employee's earnings. From 1 July 2026 it is worked out on qualifying earnings, a new term that covers ordinary time earnings plus all commissions and salary-sacrificed amounts. It is paid for each payday. The rate is 12% for 2025–26 and all later years. The maximum contribution base sets how much of an employee's earnings attract the minimum SG. For 2026–27 it is an annual amount, the concessional contributions cap ($32,500) × 100 ÷ 12, rounded down to the nearest $10, which is $270,830. Up to 30 June 2026 it was a quarterly amount, $62,500 for 2025–26.
The calculator multiplies the pay by the number of pays to get annual earnings, applies the rate, and caps the result at the base. For the quarterly breakdown it assumes the same number of pays each quarter. Under Payday Super the cap is cumulative over the year, so a high earner gets the full SG every payday until the base is reached and none after that. Under the 2025–26 rules the cap applied separately to each quarter.
- rate
- Super guarantee percentage (12%)
- qualifying earnings
- Ordinary time earnings, commissions and salary-sacrificed amounts paid on the payday
- $270,830
- Annual maximum contribution base for 2026–27
- $62,500
- Quarterly maximum contribution base for 2025–26
Worked examples
Fortnightly wage of $3,000 in 2026–27
This matches the ATO's own Payday Super example: 12% of a $3,000 fortnightly wage is $360 each payday. Over 26 pays the employee earns $78,000, far below the $270,830 base, so the employer pays $360 × 26 = $9,360 for the year, about $2,340 a quarter.
High earner on $25,000 a month in 2026–27
Each monthly pay attracts $3,000 SG. Annual earnings of $300,000 are over the $270,830 base, so minimum SG stops at 12% × $270,830 = $32,499.60. The base is reached during the 11th pay ($270,830 ÷ $25,000 = 10.8), and the 12th pay needs no minimum SG.
Same high earner under the 2025–26 quarterly rules
Quarterly earnings of $75,000 were over the $62,500 base for 2025–26, so SG was capped at 12% × $62,500 = $7,500 a quarter, or $30,000 a year. That is $2,499.60 less than the 2026–27 figure, because the new annual base ($270,830) is higher than four quarterly bases ($250,000).
Ten weekly-paid staff on $1,200
Each worker earns $1,200 × 52 = $62,400 a year, which attracts 12% = $7,488 of SG, or $144 each week. With ten staff on the same pay, the employer needs to budget $74,880 a year for super.
Frequently asked questions
What is the super guarantee rate for 2026–27?+
It is 12% of each eligible employee's qualifying earnings. The rate reached 12% on 1 July 2025 and is legislated to stay there. The Norfolk Island transitional rate is lower (11% for 2026–27) and is not modelled here.
What is Payday Super?+
From 1 July 2026 employers must pay SG for each payday, not once a quarter. A contribution is on time if the employee's fund receives it, with the information needed to allocate it, within 7 business days of the day the qualifying earnings were paid. A first contribution for a new employee or a new fund gets 20 business days.
What is the maximum super contribution base for 2026–27?+
It is $270,830 for the year. Once an employee's qualifying earnings for 2026–27 reach that amount, you can stop paying the minimum SG for the rest of the year. The base is set so that 12% of it equals the $32,500 concessional contributions cap. Up to 30 June 2026 it was $62,500 of earnings per quarter.
Do I pay super on overtime?+
Generally no. Overtime hours are not ordinary time earnings and are left out of qualifying earnings. Commissions now count even when the work was done entirely outside ordinary hours. Your award or agreement may still require super on more than the minimum.
Is there still a $450 a month threshold?+
No. The $450 per month threshold was removed from 1 July 2022, so most employees are eligible whatever they earn. Employees under 18 still only qualify for SG if they work more than 30 hours in a week.
What happens if SG is paid late?+
If the fund receives a contribution more than 7 business days after payday (or after the longer period that applies), you become liable for the super guarantee charge, which adds interest and administrative components to the shortfall. Late contributions made before the ATO assesses you can reduce the charge, but the interest and administrative components may still apply. Paying on payday avoids this.
Results are estimates for educational purposes and are not financial advice. Rates, fees and terms vary — confirm with your lender or a licensed advisor before making decisions.