# 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.

- Calculator id: `superannuation-guarantee` · Category: Finance (`finance`) · Tool name: `calculate_superannuation_guarantee`
- Canonical page: https://tttkmbb.com/finance/superannuation-guarantee · This document: https://tttkmbb.com/finance/superannuation-guarantee.md · JSON definition: https://tttkmbb.com/finance/superannuation-guarantee.json

## Purpose

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.

**Use when:** 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.

## Input

| Parameter | Type | Unit | Required | Description |
| --- | --- | --- | --- | --- |
| `ordinary_time_earnings` | number |  | required | 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. (min 0, max 1000000000) |
| `pay_period` | enum: weekly \| fortnightly \| monthly \| quarterly \| annual |  | optional, default "annual" | Period that ordinary_time_earnings refers to. |
| `sg_rate_percent` | number | % | optional, default 12 | Super guarantee rate in percent. 12 % from 1 July 2025 (as_of 2025-26; it was 11.5 % in 2024-25). (min 0, max 100) |
| `maximum_contribution_base_per_quarter` | number |  | optional, 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. (min 0, max 10000000) |
| `include_in_package` | boolean |  | optional, default false | If true, ordinary_time_earnings is a total remuneration package including super, and the base salary is package / (1 + rate). |

## Output

| Field | 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. |

## 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.

## Data Sources

- Australian Taxation Office – Super guarantee (SG rate by financial year and maximum contribution base) — https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee (government, retrieved 2026-09-24)
- Australian Taxation Office – Maximum contribution base — https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base (government, retrieved 2026-09-24)
- Australian Taxation Office – Work out how much super to pay (OTE × SG rate) — https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay (government, retrieved 2026-09-24)

Data freshness: `static`. Deterministic formula with fixed constants; results never go stale. Inputs supplied by the caller determine the output.

## API

- `GET https://tttkmbb.com/api/v1/calculate/superannuation-guarantee?ordinary_time_earnings=…`
- `POST https://tttkmbb.com/api/v1/calculate/superannuation-guarantee` with JSON body `{"inputs": {…}}`
- Response: unified envelope (`success`, `request`, `result.values`, `result.units`, `sources`, `freshness`, `timestamp`, `next_actions`, `links`); see https://tttkmbb.com/docs/response-format.md
- Schema: https://tttkmbb.com/api/v1/calculators/superannuation-guarantee · OpenAPI operationId `calculate_superannuation_guarantee` in https://tttkmbb.com/openapi.json
- Authentication: none. Rate limit: fair use, see https://tttkmbb.com/docs/rate-limits.md.

## MCP

- Server: `https://tttkmbb.com/mcp` (Streamable HTTP, JSON-RPC 2.0, no auth)
- Tool:  `run_calculator` with `{"calculator_id": "superannuation-guarantee", "inputs": {…}}`

## Example

- 90,000 per year at 12 %: inputs `{"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): inputs `{"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
```

## Limitations

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. 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. All values are computed from the formula above; no measurement or live data is involved.

## 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

- [Salary Converter](https://tttkmbb.com/finance/salary-converter.md) — Convert the salary between pay periods before or after adding super.
- [Retirement Savings Calculator](https://tttkmbb.com/finance/retirement-savings.md) — Project the super balance to retirement.
- [Compound Interest Calculator](https://tttkmbb.com/finance/compound-interest.md) — Growth of the contributions at an assumed return.