Super guarantee calculator
The super guarantee is the compulsory super your employer pays on top of your salary. From 1 July 2025 the rate is 12%. On an $85,000 salary that is $10,200 a year, paid into your fund, not taken from your take-home pay. Employers only have to pay the guarantee on earnings up to the maximum contribution base, set at $270,830 for 2026-27. That caps the compulsory amount at $32,500 for the year. The calculator shows your yearly super at 12%. It is an estimate from ATO rates.
Super guarantee calculator
- Rate (2026–27)
- 12%
- Per quarter
- $2,550
Paid by your employer into your fund, on top of salary — never out of take-home pay.
Rates and contribution bases by year
| Year | SG rate | Max contribution base |
|---|---|---|
| 2024–25 | 11.5% | $65,070 / quarter |
| 2025–26 | 12% | $62,500 / quarter |
| 2026–27 | 12% | $270,830 / year |
From 1 July 2026 the ATO sets the maximum contribution base annually rather than per quarter.
Worked example
On a salary of $85,000 in 2026–27, the super guarantee at 12% is $10,200 a year ($2,550 a quarter), paid by the employer into the fund on top of salary. It never comes out of take-home pay — see the full picture on the $85,000 take-home page or compare with salary sacrificing.
Frequently asked
- Is super on top of my pay or included in it?
- For most employees the guarantee is paid on top of your salary, into your fund. On $85,000 at 12%, that is $10,200 a year. It is not deducted from your take-home pay.
- Is there a cap on how much super my employer must pay?
- Yes. Employers only have to pay the guarantee up to the maximum contribution base, set at $270,830 for 2026-27. Earnings above the base do not attract compulsory super, which caps it at $32,500 for the year.
- Will the 12% rate rise further?
- No. 12% from 1 July 2025 is the final legislated rate for the super guarantee. There are no further scheduled increases in the current schedule.