Super Guarantee Calculator
Updated November 2026 · Free · No sign-up
Calculate the super guarantee — Australia's 12% employer superannuation on ordinary time earnings: per pay, per year, the quarterly cap for high earners, and what missing super costs in retirement.
Quick answer: Super guarantee = 12% of ordinary time earnings (the final SG rate, from 1 July 2025). A $90,000 salary earns $10,800/year of employer super — paid at least quarterly into your fund, on top of salary, capped at the maximum contribution base for very high earners.
How the Super Guarantee Works
Employers must pay 12% of ordinary time earnings (OTE) — the rate's final destination after the long climb from 9% — into your chosen fund at least quarterly (payday super reforms are tightening this to per-payday). OTE covers salary, loadings (including casual loading), commissions, and most allowances — but NOT overtime.
Worked Examples
Example 1 — standard. $90,000 OTE: $10,800/year of employer super — $2,700 landing each quarter.
Example 2 — the high-earner cap. OTE above the maximum contribution base (~$65k+/quarter — indexed; verify current) stops earning SG on the excess: a $350,000 earner's SG caps around $31k, not $42k.
Example 3 — the long game. $10,800/year growing at 7% for 25 years (flat salary) ≈ $730,000 — the SG alone builds most Australians' largest asset outside housing. Each 1% of extra salary sacrifice adds ~$60k to that figure.
Checking You're Actually Paid It
| Check | How |
|---|---|
| Rate | Payslip super line ÷ OTE = 12%? (11.5% or below = underpayment since Jul 2025) |
| Deposits | Fund transactions, not payslip promises — quarterly deadlines: 28 Oct/Jan/Apr/Jul |
| Base | Includes loadings, commissions, shift allowances; excludes overtime — "we pay super on base only" underpays commission earners |
| Casuals/part-timers | Full SG from dollar one (the old $450/month floor is abolished) |
| Contractors | Mainly-labour contracts attract SG even with an ABN — a huge unclaimed category |
When Super Goes Missing
Unpaid super is epidemic (~$5B/year nationally). The route: check your fund's transactions → raise with payroll in writing → report to the ATO (unpaid SG reports trigger the Super Guarantee Charge: the shortfall + 10% interest + admin fees + lost deductibility — employers hate it). Claims have long memories; the money compounds, so chase early. Note super is also payable on in-lieu notice and leave payouts' OTE components at exit.
Caps and Context
Concessional cap (SG + salary sacrifice + personal deductible) is $30,000/year (indexed) — high earners on big salaries approach it on SG alone; Division 293 adds 15% extra tax on concessional contributions above the $250k income line. The SG percentage journey is complete at 12% — future gains come from your own contributions and investment settings, not legislation.
Frequently Asked Questions
What is the super guarantee rate?
12% of ordinary time earnings — the final SG rate, effective from 1 July 2025, paid by employers on top of salary at least quarterly.
Is super paid on overtime?
No — SG applies to ordinary time earnings (salary, loadings, commissions, most allowances); overtime is excluded, though overtime-inclusive annualized salaries need careful OTE identification.
Do casual workers get super?
Yes — 12% from the first dollar of OTE including casual loading; the old $450/month threshold was abolished.
Do contractors get super guarantee?
Often yes — contracts mainly for a person's labour attract SG despite the ABN, one of the most under-claimed entitlements.
What if my employer isn't paying super?
Verify at the fund, demand in writing, then report to the ATO — the Super Guarantee Charge penalizes late/missing payments heavily, and claims recover years back.
What is the maximum contribution base?
A quarterly OTE ceiling (indexed annually) above which SG isn't required — relevant above roughly $260k/year; verify the current figure.
✓ Formula verified • Last updated: November 3, 2026