Super Guarantee Calculator
Calculate employer superannuation guarantee contributions including the current SG rate, maximum contribution base, and Payday Super readiness timeline.
Super Guarantee Calculator
Calculate employer superannuation guarantee contributions including the current SG rate, maximum contribution base, and Payday Super readiness timeline.
About This Tool
Calculate employer superannuation guarantee contributions including the current SG rate, maximum contribution base, and Payday Super readiness timeline.
The Superannuation Guarantee (SG) requires employers to pay a minimum percentage of each eligible employee's ordinary time earnings (OTE) into a complying super fund. The current SG rate is 12%, applying from 1 July 2024. Employers must pay super for most employees over 18 regardless of how much they earn — the $450 per month minimum threshold was removed from 1 July 2022.
Why This Matters for Australian Businesses
Failing to pay super on time and in full triggers the Superannuation Guarantee Charge (SGC), which includes the shortfall amount, an interest charge (currently 10% per annum), and an administration fee of $20 per employee per quarter. The SGC is not tax-deductible, unlike regular super contributions. From 1 July 2026, Payday Super will require super to be paid on or before each payday, making timely payment even more critical.
How to Use This Tool
- Enter the employee's quarterly ordinary time earnings (OTE)
- Specify the number of employees to see total obligations
- Select the pay frequency to view per-pay-period contribution amounts
- Review the calculated SG contribution per employee and total across your workforce
Key Rules & Thresholds
- The SG rate is 12% of ordinary time earnings from 1 July 2024
- Maximum contribution base is $65,070 per quarter (2024–25) — earnings above this cap do not attract SG
- Super must currently be paid by the 28th day after the end of each quarter
- From 1 July 2026, Payday Super requires payment on or before each payday
- The $450 per month minimum threshold no longer applies — all eligible employees are covered
- Salary sacrifice amounts are in addition to the SG obligation, not a substitute for it
How Results Are Calculated
This calculator uses the latest published rates and thresholds for the 2025–26 financial year. Results are estimates only — always verify with the relevant authority before making financial decisions.