Super guarantee calculator
Minimum employer super per pay at the 2026–27 rate, and how much room is left under the concessional cap.
For 2026–27, the super guarantee (SG) is 12% of ordinary time earnings (OTE). On $3,000 of OTE a fortnight, your employer must contribute at least $360.00 a fortnight, or $9,360 a year. Check the amount against the super shown on your payslip.
Minimum employer super per pay
$360.00
$9,360 a year
- Concessional contributions for the year
- $9,360
- Concessional cap 2026–27
- $32,500
- Room under the cap
- $23,140
- Employer super guarantee: $9,360 (100%)
- Salary sacrifice: $0 (0%)
Show the numbers as a table
| Part | Amount | Share |
|---|---|---|
| Employer super guarantee | $9,360 | 100% |
| Salary sacrifice | $0 | 0% |
| Cap $32,500 | $32,500 |
Good to know
- Ordinary time earnings usually include ordinary hours pay, shift loadings and some allowances, and usually exclude overtime. The ATO lists what is included.
- The yearly figure assumes the same pay every period. Employer contributions and salary sacrifice both count towards the concessional cap.
- To see how salary sacrifice changes take-home pay, use the salary sacrifice calculator.
Sources
Figures last checked against official sources: . General information, not financial or tax advice.
Related calculators
Division 293 tax calculatorThe extra tax on concessional super contributions for high incomes, from the ATO threshold and rate.Super co-contribution calculatorThe government co-contribution for your income and after-tax super contributions, from the current ATO thresholds.Salary sacrifice calculatorTake-home pay and super with and without pre-tax contributions, against the 2026–27 cap.
Terms on this page
- ATO · Australian Taxation Office
- The Australian Government agency that runs the tax and super systems.
- AUD · Australian dollars
- All amounts on this site are in Australian dollars unless stated.
- OTE · Ordinary time earnings
- Pay for ordinary hours of work; the base on which super guarantee is calculated.
- SG · Super guarantee
- The minimum super contribution employers must pay for eligible employees (12% of ordinary time earnings from 1 July 2025).