Free Australian superannuation calculator. Calculate Super Guarantee (SG) contributions for employees at the current rate of 11.5% (FY 2024-25) rising to 12% (FY 2025-26). Includes quarterly obligation breakdowns, maximum contribution base, and payment due dates.
For total obligation calculation
Annual SG per Employee
$0
12.0% of OTE
Quarterly SG per Employee
$0
Due each quarter
Join Australian business owners getting our Super Calculator updates and tax-saving tips.
No spam. Unsubscribe anytime.
The Super Guarantee (SG) is the minimum amount of superannuation that employers must pay on behalf of their employees. It's calculated as a percentage of the employee's ordinary time earnings (OTE), which includes salary, wages, commissions, shift loadings, and some allowances.
The Super Guarantee formula is simply ordinary time earnings multiplied by the SG rate:
Super Guarantee = OTE × SG rate — where the SG rate is 12% for FY 2025-26 and 11.5% for FY 2024-25.
Worked example (FY 2025-26): An employee earns $85,000 in ordinary time earnings for the year. At the 12% SG rate, the annual Super Guarantee is $85,000 × 0.12 = $10,200. Super is paid quarterly, so the employer contributes roughly $10,200 ÷ 4 = $2,550 per quarter. Because $85,000 is below the FY 2025-26 maximum contribution base of $62,500 per quarter ($250,000 per year), the full amount counts — no cap applies.
The SG rate has been gradually increasing: 10% (2021-22), 10.5% (2022-23), 11% (2023-24), 11.5% (2024-25), and 12% (2025-26). The 12% rate is the final scheduled increase and will remain at that level going forward.
If you don't pay SG on time, you may be liable for the Super Guarantee Charge (SGC), which includes the SG shortfall, interest charges of 10% per annum, and an administration fee of $20 per employee per quarter. The SGC is not tax deductible, unlike normal SG contributions.
The Super Guarantee (SG) rate is 11.5% for FY 2024-25 (1 July 2024 to 30 June 2025) and increases to 12% for FY 2025-26 (1 July 2025 onwards). The 12% rate is the final scheduled increase under the government's plan.
For FY 2025-26, the maximum super contribution base is $62,500 per quarter ($250,000 per year). For FY 2024-25, it was $65,070 per quarter ($260,280 per year). Employers don't need to pay SG on earnings above this cap.
Employer super contributions must be received by your employee's super fund (not just paid by you) by 28 October (Q1 Jul-Sep), 28 January (Q2 Oct-Dec), 28 April (Q3 Jan-Mar), and 28 July (Q4 Apr-Jun) — allow 3-7 business days for clearing houses. Miss the date by even one day and you must lodge a Super Guarantee Charge (SGC) statement: the SGC is calculated on total salary and wages (not just OTE), plus 10% pa nominal interest from the start of the quarter and a $20 per employee per quarter admin fee, and is not tax-deductible.
Yes — since 1 July 2022 there is no minimum earnings threshold, so you generally must pay SG for all employees regardless of how much they earn, including part-time and casual workers. A few narrow exemptions still apply: workers under 18 who work 30 hours or less per week, people paid for private or domestic work (e.g. a nanny or gardener) for 30 hours or less per week, and non-resident employees paid for work performed outside Australia. Check the ATO's 'Working out if you have to pay super' guidance for the full list.
The concessional (pre-tax) contributions cap is $30,000 per year for FY 2024-25 and 2025-26. This includes employer SG, salary sacrifice, and personal deductible contributions. Exceeding the cap means the excess is taxed at your marginal rate.
Preservation age is the age you can generally start accessing your super, provided you have also met a condition of release such as retiring. For everyone born on or after 1 July 1964, the preservation age is 60. Accessing super before then is only allowed in limited circumstances (for example, severe financial hardship or specified compassionate grounds). This calculator estimates employer Super Guarantee contributions, not your accessible balance at retirement.
Sources & methodology
This calculator applies the employer Super Guarantee rate to your ordinary time earnings (OTE) — 12% for FY 2025-26 and 11.5% for FY 2024-25 — capping OTE at the maximum contribution base for the selected year before computing annual and quarterly obligations. Figures are computed in your browser and nothing you enter is stored or sent to a server.
Authoritative sources
Reviewed by Bishal Shrestha — Founder of OneBookPlus, 10+ years building tools with Australian tax-agent and BAS-agent practices. Last reviewed and updated: May 2026.
Disclaimer: This calculator produces estimates only and is not tax advice. Tax outcomes depend on your individual circumstances. For decisions that affect your tax position, consult a registered tax agent or the ATO directly.
OneBookPlus handles invoicing, GST tracking, BAS prep, and ATO lodgement automatically.
Industries