The super guarantee calculator
General information only, current for 2026-27. Ordinary time earnings generally excludes overtime. Confirm with the ATO or your bookkeeper.
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Book a free callHow the super guarantee works
The super guarantee is the minimum super an employer must pay on top of an employee's wage. For 2026-27 it is 12% of ordinary time earnings, paid into the employee's fund. It is paid on top of wages, not deducted from them. To see what an employee truly costs once super, leave and on-costs are added, use the employee cost calculator, and for payday super timing see our payroll services.
Frequently asked questions
What is the super guarantee rate for 2026-27?
The superannuation guarantee rate is 12% for 2026-27. It reached 12% on 1 July 2025 and stays there.
How is super calculated?
Super is 12% of an employee's ordinary time earnings. For example, on $70,000 the super guarantee is $8,400 a year.
Is super paid on top of wages?
Yes. The super guarantee is paid by the employer on top of the employee's wage, into their super fund, not deducted from it.
When does super have to be paid?
At least quarterly by the ATO due dates, though many employers pay each pay run. From 1 July 2026, payday super reforms are phasing in, so super must reach the fund within seven business days of payday. Check current ATO timing.