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Superannuation Guarantee Calculator
Computes the compulsory employer superannuation guarantee (SG) contribution in Australia from ordinary time earnings (OTE), the SG rate (12 % from 1 July 2025) and the maximum contribution base, for a salary either excluding super or quoted as a package including super.
When to use
You need the employer super an Australian salary attracts per pay period, quarter or year, the base salary inside a package quoted inclusive of super, or whether the quarterly maximum contribution base caps the contribution.
Do not use when: You need salary-sacrifice or personal contribution tax effects, contribution-cap or Division 293 calculations, or super for another country's pension system. Rates are published constants that change each financial year; informational, not financial or tax advice.
Formula
r = sg_rate_percent / 100; annual_ote = ordinary_time_earnings × periods_per_year (÷ (1 + r) when the package includes super); quarterly_ote = annual_ote / 4; super_per_quarter = min(quarterly_ote, maximum_contribution_base_per_quarter) × r; super_per_year = 4 × super_per_quarter; super_per_period = super_per_year / periods_per_year; base_salary = package / (1 + r)
SG = OTE × rate, with the employer's minimum obligation limited to rate × the maximum contribution base each quarter (ATO figures as_of 2025-26: rate 12 %, base 62,500, maximum SG 7,500 per quarter). The calculator assumes a level salary across the year; from 1 July 2026 (payday super) contributions are due within 7 business days of each payday and the base is applied annually (270,830 for 2026-27), which for a level salary equals a quarterly base of 67,707.50. Informational; not financial or tax advice.
Inputs
| Parameter | Type | Unit | Required | Description |
|---|---|---|---|---|
ordinary_time_earnings | number | yes | OTE for one pay period before tax (salary, commissions, shift loadings, allowances and paid leave for ordinary hours; overtime excluded), or the total package for the period when include_in_package is true. Range: ≥ 0, ≤ 1000000000 | |
pay_period | enum: weekly | fortnightly | monthly | quarterly | annual | default annual | Period that ordinary_time_earnings refers to. | |
sg_rate_percent | number | % | default 12 | Super guarantee rate in percent. 12 % from 1 July 2025 (as_of 2025-26; it was 11.5 % in 2024-25). Range: ≥ 0, ≤ 100 |
maximum_contribution_base_per_quarter | number | default 62500 | Quarterly OTE above which the employer need not pay SG: 62,500 for 2025-26 (65,070 in 2024-25). From 2026-27 the base is annual (270,830); enter one quarter of it (67,707.50) for a level salary. Range: ≥ 0, ≤ 10000000 | |
include_in_package | boolean | default false | If true, ordinary_time_earnings is a total remuneration package including super, and the base salary is package / (1 + rate). |
Outputs
| Output | Type | Unit | Description |
|---|---|---|---|
super_per_period | number | Employer SG contribution for one pay period (super_per_year / periods per year). | |
super_per_quarter | number | super_per_year / 4; the amount limited by the quarterly cap. | |
super_per_year | number | Annual employer SG contribution. | |
base_salary | number | package / (1 + rate) for one pay period; only when include_in_package is true. | |
annual_ote | number | Ordinary time earnings per year, excluding super. | |
quarterly_ote | number | annual_ote / 4, compared with the maximum contribution base. | |
capped | boolean | True when quarterly_ote exceeds maximum_contribution_base_per_quarter, so SG is paid only on the base. | |
quarterly_cap_amount | number | maximum_contribution_base_per_quarter × sg_rate_percent / 100 (7,500 for 2025-26 at 12 %). | |
super_as_percent_of_ote | number | % | super_per_year / annual_ote × 100; equals the SG rate unless capped. |
Example
90,000 per year at 12 %: {"ordinary_time_earnings":90000,"pay_period":"annual","sg_rate_percent":12} → {"super_per_period":10800,"super_per_quarter":2700,"super_per_year":10800,"annual_ote":90000,"quarterly_ote":22500,"capped":false,"quarterly_cap_amount":7500,"super_as_percent_of_ote":12}
300,000 per year at 12 % (above the maximum contribution base): {"ordinary_time_earnings":300000,"pay_period":"annual","sg_rate_percent":12,"maximum_contribution_base_per_quarter":62500} → {"super_per_quarter":7500,"super_per_year":30000,"quarterly_ote":75000,"capped":true,"quarterly_cap_amount":7500,"super_as_percent_of_ote":10}
GET https://tttkmbb.com/api/v1/calculate/superannuation-guarantee?ordinary_time_earnings=90000&pay_period=annual&sg_rate_percent=12
Machine access
- API:
GET https://tttkmbb.com/api/v1/calculate/superannuation-guarantee(query parameters) orPOSTwith a JSON body{"inputs": {...}} - Schema: https://tttkmbb.com/api/v1/calculators/superannuation-guarantee · Markdown: https://tttkmbb.com/finance/superannuation-guarantee.md · JSON definition: https://tttkmbb.com/finance/superannuation-guarantee.json
- MCP: server
https://tttkmbb.com/mcp, toolrun_calculator with calculator_id="superannuation-guarantee" - OpenAPI operationId:
calculate_superannuation_guarantee - Freshness:
static. Authentication: none. Rate limit: fair use (see rate limits).
Sources
FAQ
How is a package "including super" split?
Base salary = package / (1 + rate): a 100,000 package at 12 % is 89,285.71 salary plus 10,714.29 super, not 88,000 plus 12,000, because super is calculated on the salary, not on the package.
What counts as ordinary time earnings?
Earnings for ordinary hours of work: salary and wages, commissions, shift loadings, most allowances and paid leave. Overtime worked outside ordinary hours is generally excluded, so SG on it is not compulsory.
What changes with payday super from 1 July 2026?
Employers must pay SG within 7 business days of each payday instead of quarterly, and the maximum contribution base becomes an annual amount (270,830 for 2026-27). For a level salary, entering 67,707.50 as the quarterly base reproduces the annual cap.
Related calculators
- Salary Converter — Convert the salary between pay periods before or after adding super.
- Retirement Savings Calculator — Project the super balance to retirement.
- Compound Interest Calculator — Growth of the contributions at an assumed return.