Superannuation Calculator Australia
Calculate mandatory employer Superannuation Guarantee (SG) contributions at the 12% statutory rate for 2026–27 and 2025–26. Compare "Base Salary + Super" contracts against "Total Package Including Super", and see how pre-tax salary sacrifice affects your super fund and take-home pay.
Paid by your employer on top of your salary — not deducted from your pay. Total package: $112,000.00.
| Pay period | Gross income | Take-home pay | Employer super |
|---|---|---|---|
| Annual | $100,000.00 | $77,480.00 | $12,000.00 |
| Monthly | $8,333.33 | $6,456.67 | $1,000.00 |
| Fortnightly | $3,846.15 | $2,980.00 | $461.54 |
| Weekly | $1,923.08 | $1,490.00 | $230.77 |
Super Excluded (+12%) vs Total Package (Super Included)
Side-by-side comparison of how $100,000.00 is split under both Australian contract structures.
Option 1: Base + Super (Excluded)
- Taxable Base Salary
- $100,000.00
- Employer SG Super (12%)
- $12,000.00
- Estimated Take-Home Pay
- $77,480.00
- Total Remuneration Package
- $112,000.00
Option 2: Total Package (Super Included)
- Extracted Base Salary
- $89,285.71
- Included SG Super (12%)
- $10,714.29
- Estimated Take-Home Pay
- $70,194.29
- Total Remuneration Package
- $100,000.00
How Your Pay Is Calculated
- 1.Annualise Gross Pay: Convert your pay cycle amount to annual gross salary using your weekly hours and paid weeks.
- 2.Deduct Pre-Tax Items: Subtract salary sacrifice to super and eligible work deductions to find taxable income.
- 3.Apply ATO Tax Brackets: Calculate marginal income tax for FY 2026–27 and apply LITO if eligible.
- 4.Medicare & HELP: Subtract the 2% Medicare levy and marginal HELP/HECS repayment to arrive at net take-home pay.
- 5.Employer Super (12%): Calculated separately on Ordinary Time Earnings and paid to your super fund.
Employer SG and pre-tax salary sacrifice contributions count toward the annual concessional contributions cap ($32,500 in 2026–27; $30,000 in 2025–26 and 2024–25) and are taxed at 15% upon entry into your super fund (for combined income and super up to $250,000 under Division 293 rules).
Super Exclusive (+12%) vs Package Inclusive (Total ÷ 1.12)
The Superannuation Guarantee (SG) rate reached 12.0% of qualifying earnings / Ordinary Time Earnings (OTE) on 1 July 2025 and remains at 12.0% for 2026–27. How your employment contract words superannuation directly determines your cash salary.
Under a Super Exclusive arrangement ("$100,000 plus super"), your taxable base salary is $100,000 and your employer contributes an additional $12,000 into your super fund ($112,000 total package). Under a Package Inclusive arrangement ("$100,000 package including super"), the $100,000 figure represents 112% of your base salary: your base salary is $100,000 ÷ 1.12 = $89,285.71, and employer super is $10,714.29.
Concessional Super Cap ($32,500 in 2026–27) and Maximum Contribution Base ($270,830 Payday Super)
From 1 July 2026 (the 2026–27 financial year), the annual concessional (before-tax) super contributions cap increased to $32,500 (up from $30,000 in 2025–26 and 2024–25). This cap covers both compulsory employer SG contributions and any voluntary pre-tax salary sacrifice or personal deductible contributions you make.
With the introduction of Payday Super from 1 July 2026, the Maximum Super Contribution Base for 2026–27 is an annual qualifying earnings limit of $270,830 (compared with the quarterly limit of $62,500 per quarter or $250,000 annualised in 2025–26). Employers are not legally required under the SG Act to pay 12% super on earnings above the maximum contribution base unless stipulated by your employment contract or enterprise agreement.
Frequently Asked Questions
What is the Superannuation Guarantee rate for 2026–27?+−
The statutory Superannuation Guarantee (SG) rate is 12.0% for both the 2025–26 and 2026–27 financial years, up from 11.5% in 2024–25.
How are employer and salary-sacrificed super contributions taxed?+−
Concessional super contributions (employer SG plus salary sacrifice) are taxed at a concessional rate of 15% inside your super fund, rather than your personal marginal tax rate. If your combined income and concessional super contributions exceed $250,000, an additional 15% Division 293 tax applies to the excess.
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