Employer Super Calculator
Calculate employer super guarantee contributions at the current 12% rate. Includes maximum contribution base thresholds.
Calculate the super guarantee (SG) contributions you must pay for your employees. The SG rate is 12% from 1 July 2025.
- SG must be paid quarterly by the 28th of the month following the quarter
- From 1 July 2026, payday super begins — SG paid with each paycheck
- Maximum super contribution base: $62,500 per quarter (2025-26)
- SG is payable on ordinary time earnings (OTE), not overtime
Disclaimer
This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available ATO data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.
Frequently Asked Questions
When must employers pay super contributions?
Do casual employees get super?
What is Employer Super?
The employer super calculator determines the Superannuation Guarantee (SG) contributions an employer must pay for their employees. The SG rate is 12% of ordinary time earnings from 1 July 2025.
How this calculator works
Enter the employee's salary and the calculator applies the 12% SG rate to compute the required quarterly super contribution. SG is currently paid quarterly (by the 28th of the month following each quarter), but from 1 July 2026, payday super begins — requiring employers to pay SG with each paycheck. The maximum super contribution base is $62,500 per quarter in 2025-26, meaning employers don't have to pay SG on earnings above this threshold. SG applies to ordinary time earnings (OTE) which includes salary, commissions, and shift loadings, but generally excludes overtime.
What Counts as OTE
Ordinary Time Earnings include: base salary/wages, commissions, allowances (in most cases), paid leave (annual, sick, personal), shift loadings. EXCLUDED: overtime, expense reimbursements, parental leave pay from employer, redundancy/termination payments. Borderline items: bonuses (typically YES if regular performance bonus, sometimes NO if one-off discretionary). Get this wrong and ATO will issue an SG Shortfall Assessment with significant penalties.
Payment Timing — Pre and Post-2026
Until 30 June 2026: Quarterly SG payments by the 28th of the month after quarter end (Oct 28, Jan 28, Apr 28, Jul 28). From 1 July 2026: PAYDAY SUPER — SG must be paid with each pay run (weekly/fortnightly/monthly with wages). Major change for employers — most payroll software now handles automatically. Penalties for late payment are severe: SGC includes the shortfall + interest + admin fee, and ISN'T tax-deductible.
Maximum Contribution Base
For 2025-26: $62,500/quarter ($250,000/year equivalent). SG is only mandatory on earnings UP TO this cap per quarter. So for a high earner ($300k salary), employer must pay SG on $250k = $30,000/yr (not $36,000 if uncapped). Employers can voluntarily pay above the cap, but it's not legally required. Many big-employer awards or contracts go beyond — check your individual agreement.
Choice of Super Fund
Employees have the right to nominate their own super fund (Choice of Fund). If they don't nominate within 28 days, employer uses the 'stapled super fund' provided by ATO (the employee's existing fund from a previous job). If no stapled fund exists, employer uses their default. Don't open multiple funds — duplicates fees. Most people benefit from consolidating into one fund via myGov.
Official Sources
All calculations are performed in your browser — your data never leaves your device. Results are for general guidance only and should not be considered professional financial advice.
Built and maintained by Konstantin Iakovlev. Data sourced from the ATO and official Australian government sources.