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Superannuation Calculator

Calculate your employer's 12% Super Guarantee contribution and project your retirement balance.

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FAQs

What is the superannuation rate in Australia for 2025-26?

12%. The Super Guarantee (SG) rate increased to 12% on 1 July 2025. This is the final scheduled increase under the Treasury Laws Amendment (Your Future, Your Super) Act 2021 and is expected to remain at 12% permanently unless Parliament legislates further changes.

How is superannuation calculated on my pay?

Your employer calculates SG on your Ordinary Time Earnings (OTE) for each pay period, multiplies by 12%, and must contribute that amount to your nominated super fund by the quarterly deadline. OTE includes your base salary, paid leave, allowances, and commissions — but not overtime or most bonuses.

What is Ordinary Time Earnings (OTE) and why does it matter?

OTE is a legal term defined in the Superannuation Guarantee (Administration) Act 1992. It is the earnings your employer must pay SG on. Overtime is not OTE. If your pay includes significant overtime, your super will be calculated on a lower base than your total pay.

Do I get super if I am a casual or part-time worker?

Yes. Since 1 July 2022, all employees — full-time, part-time, and casual — receive SG from their first dollar of earnings. The previous $450/month minimum threshold was abolished. If you are under 18, you qualify if you work more than 30 hours in a week.

Do contractors get superannuation?

Sometimes. If a contractor works under a contract that is principally for their personal labour (regardless of whether they have an ABN), the engaging business may be obligated to pay SG. This depends on the specific contract structure, not just the ABN status.

What happens if my employer misses a super payment?

They must pay the Superannuation Guarantee Charge (SGC) — which includes the shortfall amount, 10% interest, and a $20 administration fee per employee per quarter. Unlike SG contributions, the SGC is not tax-deductible. Employees can report underpayments to the ATO.

What is the concessional contributions cap for 2025-26?

$30,000 per year. This cap includes your employer's SG contributions plus any salary sacrifice contributions you make. Contributions above the cap are taxed at your marginal income tax rate (minus the 15% already paid inside the fund).

Can I salary sacrifice additional super contributions?

Yes. Salary sacrifice lets you contribute extra to super from your pre-tax salary. The contributions are taxed at 15% inside the fund instead of your marginal income tax rate — which for most earners means a tax saving. The total of employer SG plus your sacrifice must stay within the $30,000 concessional cap.

When must my employer pay my super?

Currently, employers must pay SG at least quarterly — by 28 October (Q1), 28 January (Q2), 28 April (Q3), and 28 July (Q4). The government is legislating to move to payday super from 1 July 2026, which would require super to be paid with each payslip.

How do super payments appear in a client's accounting records?

SG payments show as a bank transaction — a payment to the super fund. Ezyiah identifies these payments in the client's bank statements, codes them to the correct superannuation liability and expense accounts, and reconciles them against payroll records so the accountant sees a clean super position without manual matching.