Super Guarantee Calculator
Calculate employer super guarantee contributions at the current 12% rate on qualifying earnings under 2026–27 Payday Super rules, per pay cycle and year.
Your results
Calculation breakdown
- Super for this pay period
- $4,000.00 × 12.00% = $480.00
- Estimated annual employer super
- $48,000.00 × 12.00% = $5,760.00
Assumptions
- The amount entered is treated as qualifying earnings (QE) paid for each pay period under the Payday Super rules applying from 1 July 2026.
- Qualifying earnings are assumed constant across all pay periods in the year.
- The maximum contribution base and other special qualifying-earnings rules are not modelled.
- Salary sacrifice and personal contributions are not modelled separately; include any amount that forms part of qualifying earnings in the QE figure you enter.
- The default rate reflects the legislated 2026–27 super guarantee rate of 12%.
How this calculator works
From 1 July 2026, Payday Super calculates the super guarantee as 12% of qualifying earnings. Enter the qualifying earnings paid in each pay cycle to estimate the employer contribution for that payday and across a year. Special rules such as the maximum contribution base are not modelled.
Rates sourced from the Australian Taxation Office for the 2026–27 financial year. Last reviewed 14/08/2026.
Related Australian guides
Official sources and assumptions
Check the underlying Australian Government guidance used to review this calculator's rates and assumptions.
Frequently asked questions
What counts as qualifying earnings?
From 1 July 2026, Payday Super uses qualifying earnings (QE). QE includes ordinary time earnings and additional payments covered by the updated super guarantee rules. The exact treatment of a payment can depend on the type of payment and employment arrangement.
Is the super guarantee rate 12%?
Yes. The super guarantee rate is 12% for 2026–27. The calculator applies 12% by default, but the maximum contribution base and other special rules are not modelled.
When must employer super be paid?
For qualifying earnings paid from 1 July 2026, Payday Super generally requires the contribution to be paid on payday and received by the employee's super fund within 7 business days, subject to limited extended timeframes.
Results are estimates only and are not financial, tax, legal or credit advice.
Rates and thresholds are configured for the 2026–27 Australian financial year and should be reviewed when government settings change.
Actual entitlements can depend on your award, enterprise agreement, contract, employment status and individual circumstances.