Updated October 2026 for the 2026–27 financial year.
What is the super guarantee?
The super guarantee (SG) is the minimum amount your employer must pay into your super fund. From 1 July 2025 it's 12% of your ordinary time earnings, and it stays at 12% for 2026–27 and later years. It's paid on top of your wage unless your contract says your pay is a package that includes super.
Ordinary time earnings are what you earn for your normal hours, including most allowances, commissions, shift loadings and paid leave. Overtime is usually excluded.
Payday Super from 1 July 2026
From 1 July 2026, employers must pay super at the same time as wages, rather than quarterly. Contributions need to reach your fund within 7 days of each payday. This means your super starts growing sooner, and it's much easier to spot if your employer hasn't paid.
To check, log in to your super fund's app or website after a few paydays, or look at your super in myGov.
Maximum contribution base
Employers don't have to pay SG on earnings above the maximum contribution base. With Payday Super it's now an annual limit of $270,830 for 2026–27, which works out to about $32,500 of super, the same as the concessional cap. Anyone earning less than that gets the full 12%.
Super guarantee rate history
| Financial year | SG rate |
|---|---|
| 2014–15 to 2020–21 | 9.5% |
| 2021–22 | 10% |
| 2022–23 | 10.5% |
| 2023–24 | 11% |
| 2024–25 | 11.5% |
| 2025–26 onwards | 12% |
Frequently asked questions
What is the super guarantee rate for 2026–27?
The super guarantee rate is 12% of ordinary time earnings for 2026–27. It reached 12% on 1 July 2025 and has no further scheduled increases.
When does my employer have to pay my super?
From 1 July 2026, under Payday Super, employers must pay super with each pay so that it reaches your fund within 7 days of payday.
Is super paid on overtime?
Usually not. Super guarantee is calculated on ordinary time earnings, which generally excludes overtime. Some awards or agreements require more.
Does super count towards my concessional cap?
Yes. Employer super guarantee contributions count towards your $32,500 concessional cap for 2026–27, along with salary sacrifice and deductible personal contributions.
What if my salary package includes super?
If your package includes super, your base salary is the package divided by 1.12, and your employer pays 12% of that base into super.
What can I do if my employer hasn't paid my super?
Ask your employer first, then check your fund and myGov. If it's still missing you can report unpaid super to the ATO through ATO online services.
About this calculator
This calculator gives general information only. It doesn't consider your personal circumstances and isn't financial or tax advice. It assumes you're an Australian tax resident and uses 2026–27 rates published by the ATO. Check your figures in myGov and speak to a registered tax agent or licensed financial adviser before acting. Your inputs stay in your browser and are never sent anywhere.