Super calculator.
What your employer must pay into super, how much concessional cap room you have, and what salary sacrifice does to your tax and take-home pay.
- Registered Tax Agent No. 26266813
- Regulated by the TPB
- CPA & IPA members on our team
Super guarantee, caps and salary sacrifice.
Quick answer
Employers must contribute 12% of an employee's ordinary time earnings to super. Together with salary sacrifice, those before-tax contributions are limited by the concessional cap — $30,000 in 2025–26 and $32,500 in 2026–27 — and taxed at 15% in the fund.
Key super figures
| Item | 2025–26 | 2026–27 |
|---|---|---|
| Super guarantee rate | 12% | 12% |
| Maximum contribution base | $62,500 per quarter | $270,830 per year |
| Concessional (before-tax) cap | $30,000 | $32,500 |
| Non-concessional (after-tax) cap | $120,000 | $130,000 |
| Contributions tax in the fund | 15% (30% over $250,000 income) | 15% (30% over $250,000 income) |
| Payment timing | Quarterly, by the 28th after quarter end | Each payday, within 7 business days |
What super is paid on
Super guarantee is calculated on ordinary time earnings: ordinary hours pay, most allowances, commissions, bonuses, shift loadings and paid leave. Overtime is generally excluded, as are reimbursements and unused leave paid out on termination. Contractors engaged mainly for their labour are treated as employees for super purposes even if they quote an ABN — see our contractor or employee guide.
How salary sacrifice changes the numbers
Under an effective salary sacrifice arrangement part of your pre-tax salary goes to super instead of to you. Income tax is calculated on the reduced salary; the sacrificed amount is taxed at 15% when it enters the fund. Since 2020 employers must still calculate super guarantee on your full pre-sacrifice salary, so sacrificing no longer reduces the employer's contribution. The sacrifice counts towards the concessional cap and is reportable — it is added back for HELP repayments, the Medicare levy surcharge and some government benefits.
Catch-up contributions
If your total super balance was under $500,000 on the previous 30 June, unused concessional cap amounts from the past five years can be carried forward and used in a later year. The calculator shows this year's cap room only; the ATO's online services show your carry-forward amount.
Sources: ATO — Super guarantee, Contributions caps, Payday Super. This calculator works out statutory contribution amounts and the income tax effect. It is general information, not financial product advice — SMT Accounting does not hold an Australian financial services licence and does not recommend super funds or investment strategies. For projections of your retirement balance use ASIC's Moneysmart calculators or speak to a licensed adviser.
Employer? Payday Super is now in force.
We set up payroll and STP in Xero, MYOB or QuickBooks so super is calculated correctly and reaches the fund within seven business days of every payday — for employers anywhere in Australia.
Super — your questions.
What is the super guarantee rate in 2026?
12% of ordinary time earnings. The rate reached 12% on 1 July 2025 and stays at 12% for 2026–27 and beyond — the legislated increases are complete. Employers must pay it for employees of any age, and for most contractors paid mainly for their labour.
How much super should I get on $80,000?
$9,600 a year — 12% of $80,000 — if the salary is 'plus super'. If $80,000 is a package including super, the salary component is about $71,429 and the super about $8,571. Super is calculated on ordinary time earnings, so overtime is generally excluded while most allowances, bonuses and leave loading are included.
What is the maximum super contribution base?
A cap on the earnings an employer must pay super on. For 2025–26 it is $62,500 per quarter (so SG tops out at $7,500 a quarter). From 1 July 2026, with Payday Super, it becomes an annual figure of $270,830 — an employer is not required to pay super on earnings above that in the year. Employers can choose to pay more.
What is the concessional contributions cap?
The annual limit on before-tax contributions — employer super guarantee plus salary sacrifice plus personal contributions you claim a deduction for. It is $30,000 for 2025–26 and $32,500 for 2026–27. Contributions within the cap are taxed at 15% in the fund (30% for people with income plus concessional contributions over $250,000). Amounts above the cap are added to your taxable income with an interest charge.
Is salary sacrificing into super worth it?
The tax side is straightforward: sacrificed amounts are taxed at 15% inside the fund instead of your marginal rate, so someone on the 30% bracket plus Medicare saves roughly 17 cents in tax for every dollar sacrificed, in exchange for not being able to access the money until retirement. Whether it suits your circumstances is a financial decision; we can explain the tax effect and refer you to a licensed financial adviser for the rest.
When did Payday Super start?
On 1 July 2026. Since then employers must pay super at the same time as wages, and it must reach the fund within seven business days of payday (20 business days for the first payment for a new employee). Quarterly payment ends. Our Payday Super guide explains what employers need to change.
More questions? See the full FAQ or ask us directly.
Keep going.
Payroll and super, done right every payday.
Registered tax and BAS agents for employers across Australia.