Super Guarantee Calculator
Estimate SG from ordinary time earnings for 2024–25, 2025–26 and 2026–27.
Super guarantee estimate
Enter ordinary time earnings (OTE) and a supported period. OTE is a subset of salary and wages — overtime is generally not OTE, and salary is not always OTE. This estimate does not decide whether the worker is eligible for the super guarantee. Norfolk Island transitional rates, award super on non-OTE amounts, and the Super Guarantee Charge are out of scope.
About This Tool
The Superannuation Guarantee (SG) is the minimum super an employer must pay for each eligible employee. For quarters ending on or before 30 June 2026 the minimum is a percentage of ordinary time earnings (OTE). From 1 July 2026, Payday Super calculates the minimum on qualifying earnings, which include OTE and can include extra amounts. The general SG rate is 12% from 1 July 2025. The $450 per month earnings threshold was removed from 1 July 2022. Salary is not always OTE, and not every working arrangement qualifies.
Why This Matters for Australian Businesses
Paying less than the minimum, paying late, or paying to the wrong fund can trigger the Super Guarantee Charge. From 1 July 2026 contributions generally need to be received by the fund within 7 business days after payday. This page estimates a minimum SG amount from OTE you enter for a supported period. It is not an eligibility decision and is not a Super Guarantee Charge calculation.
Supported rates and contribution-base caps
Figures below were checked against ATO pages on 2026-09-08. The 2024–25 quarterly cap of $65,070 is not the 2025–26 or 2026–27 cap. The general SG rate follows the payment date.
| Period | General SG rate | Maximum contribution base |
|---|---|---|
| 2024–25 Quarter (2024-07-01 to 2025-06-30) Legal base: ordinary time earnings | 11.5% | $65,070 per quarter |
| 2025–26 Quarter (2025-07-01 to 2026-06-30) Legal base: ordinary time earnings | 12% | $62,500 per quarter |
| 2026–27 Year (2026-07-01 to 2027-06-30) Legal base: qualifying earnings (estimate uses OTE you enter) | 12% | $270,830 for the year |
How to Use This Tool
- Choose the period in which the employee was paid — 2024–25 quarter, 2025–26 quarter, or 2026–27 year
- Enter ordinary time earnings for that period. Do not treat salary as always OTE, and do not include overtime you have identified as overtime
- Calculate to see the applicable rate, chargeable earnings after the contribution-base cap, and the AUD estimate
- For 2026–27, treat the result as 12% of the OTE you entered. Qualifying earnings can be broader than OTE
Key Rules & Thresholds
- General SG rate: 11.5% in 2024–25, 12% from 1 July 2025 (including 2025–26 and 2026–27). Checked 8 September 2026 against ATO Table 21
- The SG rate follows the payment date, not when the work was done
- Maximum contribution base: $65,070 per quarter in 2024–25; $62,500 per quarter in 2025–26; $270,830 for the 2026–27 year
- OTE is a subset of salary and wages. Overtime is generally not OTE when ordinary hours are identified
- From 1 July 2026 the legal SG base is qualifying earnings, not OTE alone
- Norfolk Island uses transitional rates (11% in 2026–27). This estimator does not support Norfolk Island
- Employees under 18 generally attract SG only if they work more than 30 hours in a week — this tool does not apply that test
- The $450 per month minimum threshold no longer applies
How Results Are Calculated
Chargeable earnings are the ordinary time earnings you enter, limited to that period’s maximum contribution base ($65,070 per quarter in 2024–25, $62,500 per quarter in 2025–26, $270,830 for 2026–27). Super is chargeable earnings × the general SG rate for the period (11.5% or 12%), rounded to the nearest cent with 0.5 cents rounded up. The 2026–27 path uses only the OTE you enter; it does not construct qualifying earnings. Eligibility, Norfolk Island rates, award super on non-OTE amounts and the Super Guarantee Charge are out of scope.
Official Resources
- ATO — Super guarantee rates and maximum contribution base
- ATO — How much quarterly super to pay
- ATO — List of payments that are ordinary time earnings
- ATO — Explaining qualifying earnings
- ATO — Maximum contribution base (from 1 July 2026)
- ATO — Work out if you have to pay super