Superannuation Guarantee Calculator
Employer super at 12% of ordinary time earnings — per quarter and per year, the maximum contribution base, contributions tax, and how much concessional cap remains for salary sacrifice.
How it works
SG = rate × ordinary time earnings (capped at the maximum contribution base, ≈ $62,500 per quarter); 15% contributions tax in the fund; concessional cap $30,000 including SG
The superannuation guarantee obliges employers to pay a percentage of ordinary time earnings — not overtime — into the employee’s chosen fund, reaching its legislated 12% in July 2025. Contributions are taxed at 15% inside the fund (30% for incomes over $250,000 via Division 293), well below most marginal rates, which is why salary sacrifice up to the $30,000 cap is popular. Unused cap from the past five years can be carried forward if your balance is under $500,000.
Worked example
$90,000 of ordinary time earnings: $10,800 of SG a year, $9,180 after the fund’s 15% tax, with $19,200 of concessional cap still available.
Frequently asked questions
Is SG paid on bonuses and overtime?
On bonuses and commissions yes (they are OTE); on overtime no.
What if my employer pays late?
They owe the SG charge — the shortfall plus interest and an admin fee — and you can report it to the ATO.
Related calculators
Uses 2025–26 Australian rates and thresholds (residents). Figures change each July — confirm with the ATO, your state revenue office or a registered tax agent. Educational estimate, not tax advice.