How the super guarantee works
The super guarantee (SG) is the minimum amount of superannuation your employer must pay into your super fund on top of your wages. It's worked out as a percentage of your ordinary time earnings — broadly your regular salary or wages, but generally not overtime. Since 1 July 2025, that percentage has been 12%, the final step in a series of increases that began at 9.5% and rose half a percent at a time.
So on a $90,000 salary, your employer pays an extra $10,800 a year into your super. That money isn't taken out of your wage — it's paid in addition to it, which is why your total employment cost, or "package," is your salary plus super.
The rate rose to 12% and stops there
The SG rate climbed gradually to give employers time to absorb the cost. It was 10% in 2021–22, 10.5% in 2022–23, 11% in 2023–24, 11.5% in 2024–25, and reached its legislated ceiling of 12% on 1 July 2025. There are no further increases scheduled, so 12% also applies for 2026–27. You can switch years above to see the rate that applied in each.
The maximum contribution base
There's an upper limit on the earnings your employer must pay SG on, called the maximum contribution base. For 2025–26 it's $62,500 per quarter — equivalent to $250,000 a year. Earnings above that level don't have to attract compulsory super, though many employers pay it anyway. If your salary is above the cap, this calculator applies it and flags it in the result.
Payday super from 1 July 2026
Under the current rules, employers can pay SG quarterly. From 1 July 2026, a reform known as payday super requires super to be paid at the same time as your wages, with contributions reaching your fund within seven business days of payday. The total amount you're owed doesn't change — but you'll see it land in your super far more often, and it's harder for it to go unpaid.
Worked example: super on an $90,000 salary
Sam earns $90,000 in 2025–26 and is paid fortnightly:
Super guarantee on $90,000 at 12%
Sam's take-home pay is worked out on the $90,000 salary; the $10,800 of super is extra, paid into the fund and preserved until retirement.