Super and HECS-HELP rates 2026–27

For 2026–27, employers pay a super guarantee (SG) of 12% of ordinary time earnings, and the concessional contributions cap is $32,500 a year. Compulsory HECS-HELP repayments start above a repayment income of $69,528 in 2026–27, up from $67,000 in 2025–26.

Super rates and caps 2026–27

Setting	2026–27
Super guarantee rate (employer minimum)	12% of ordinary time earnings
Concessional (before-tax) contributions cap	$32,500 a year, including employer SG and salary sacrifice
Tax paid by the fund on concessional contributions	15%
Division 293 income threshold	$250,000: when income plus concessional contributions is above this, an extra 15% tax applies to some or all of those contributions

For example, on ordinary time earnings of $130,000, the minimum employer contribution is $15,600 a year.

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HECS-HELP repayment thresholds 2026–27

Compulsory repayment for the year, by repayment income.
Repayment income	Repayment
$0 – $69,528	Nil
$69,529 – $129,717	15c for each $1 over $69,528
$129,718 – $186,050	$9,028 plus 17c for each $1 over $129,717
$186,051 and over	10% of total repayment income

HECS-HELP repayment thresholds 2025–26 (for comparison)

Repayment income	Repayment
$0 – $67,000	Nil
$67,001 – $125,000	15c for each $1 over $67,000
$125,001 – $179,285	$8,700 plus 17c for each $1 over $125,000
$179,286 and over	10% of total repayment income

Compulsory repayment by repayment income

2026–27
2025–26

Show the numbers as a table

Repayment income	2026–27	2025–26
$0	$0	$0
$20,000	$0	$0
$40,000	$0	$0
$60,000	$0	$0
$80,000	$1,571	$1,950
$100,000	$4,571	$4,950
$120,000	$7,571	$7,950
$140,000	$10,776	$11,250
$160,000	$14,176	$14,650
$180,000	$17,576	$18,000
$200,000	$20,000	$20,000
$220,000	$22,000	$22,000

Same income, both years

Repayment income	2025–26	2026–27	Difference
$80,000	$1,950	$1,571	−$379
$130,000	$9,550	$9,076	−$474
$196,000	$19,600	$19,600	No change

Repayment income includes taxable income plus items such as reportable fringe benefits, reportable super contributions and net investment losses.

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Sources

Figures last checked against official sources: 2 November 2026 at 8:42 pm Sydney time. General information, not financial or tax advice.