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
- SG on the first entered pay
- min($4,000.00, remaining annual base) × 12.00% = $480.00
- Estimated annual employer super
- min($48,000.00, $270,830.00) × 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.
- Applies the $270,830.00 annual maximum contribution base for one employer in 2026–27. Actual payday SG after that base is reached depends on year-to-date qualifying earnings.
- 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 personal concessional-contributions cap covers contributions across employers and funds; this employer estimate does not test that separate position.
- The default rate reflects the legislated 2026–27 super guarantee rate of 12%.
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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 the first entered payday and across a year. The annual estimate applies the 2026–27 maximum contribution base for one employer; the exact amount on a later payday depends on year-to-date qualifying earnings.
Uses 2026–27 settings. Last reviewed 30/09/2026; the applicable official references are listed below.
How the 2026–27 super guarantee estimate works
Enter the qualifying earnings paid in one pay period and the number of pay periods in the year. The calculator annualises the entered earnings, limits the earnings used for minimum SG to the 2026–27 annual maximum contribution base for one employer, then applies the entered rate.
The default 12% rate applies for 2026–27. From 1 July 2026 the Payday Super framework uses qualifying earnings and generally connects the contribution to each payday, so the amount entered should reflect the earnings covered by those rules rather than an assumed total-remuneration package.
- First-pay estimate = qualifying earnings × super rate, subject to the remaining annual base
- Annual estimate = min(annual qualifying earnings, $270,830) × super rate
- The 2026–27 annual maximum contribution base is applied for one employer
Check the earnings classification before relying on the result
Whether a payment forms part of qualifying earnings can depend on the payment type and employment arrangement. Overtime, allowances, bonuses, leave and termination payments should not be classified from the calculator alone.
Compare the estimate with the employer's payroll record and current government guidance. Salary sacrifice, fund fees, the employee's total concessional-contributions position across employers and funds, and tax inside the fund sit outside this employer-contribution estimate.
Related Australian guides
Official sources and assumptions
Check the official or authoritative references used to review this calculator's rates, formulas 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 and caps one employer's annual qualifying-earnings base at $270,830; 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.
Content responsibility
Maintained by CalcAussie and last updated 30 September 2026. Checks applied: calculation method, worked examples, Australian terminology, material assumptions, official references where an external rule applies, and user-facing limitations.
Calculator results remain estimates based on the figures entered. Check material decisions against current official information and report a suspected error so it can be reproduced and corrected.
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.