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Employer Super Rate Calculator

The super guarantee rate is 12% of ordinary time earnings. It rose to 12% on 1 July 2025 and is still 12% for 2026-27. This employer super calculator multiplies the amount you enter by 12%. On $80,000 of ordinary time earnings, the employer contribution is $9,600.

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Employer super (12%)

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How it's calculated

Employers work out the super guarantee by multiplying ordinary time earnings by the super guarantee rate. From 1 July 2025 that rate is 12%, and the ATO rate table still shows 12% for 1 July 2026 to 30 June 2027.

Ordinary time earnings are the earnings super is paid on, such as salary, paid leave, allowances and commissions. Overtime is generally not ordinary time earnings. This calculator does not decide what counts as ordinary time earnings. It multiplies the figure you type by 12%.

The result is the employer contribution, not the amount credited to the member after tax. Contributions are generally taxed at 15% inside the fund, and this calculator does not subtract that tax. It also does not project a retirement balance.

From 1 July 2026, Payday Super means employers pay super on payday. For quarters ending on or before 30 June 2026, super was due at least quarterly.

Checked 2 November 2026 against the ATO:

Ezyiah does not run payroll or calculate super for a pay run. It is AI accounting software for Australian firms and business owners.

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FAQs

What is the superannuation rate in Australia for 2026-27?

12% of ordinary time earnings. The super guarantee rate increased to 12% on 1 July 2025. The ATO's super guarantee percentage table shows 12% for 1 July 2025 to 30 June 2026, and 12% again for 1 July 2026 to 30 June 2027.

How is superannuation calculated on my pay?

Your employer calculates the super guarantee on ordinary time earnings and multiplies by 12%. Ordinary time earnings include base salary, paid leave, allowances and commissions. Overtime is generally excluded. From 1 July 2026 that amount is paid on payday. This calculator multiplies the figure you enter by 12% and does not subtract the 15% contributions tax inside the fund.

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.