Contribution breakdown
Employer super$13,200
Salary sacrifice$5,000
Employee after-tax$1,000
Deductible personal$0
Existing concessional$0
Employers and accountants
Employer Super Calculator
Estimate employer Payday Super, salary package cost, total employment cost and the general fund receipt deadline.
How this estimate works
This calculator combines gross wages, estimated qualifying earnings and employer super to estimate total employer cost. For paydays from 1 July 2026, it also shows the general seven-business-day Payday Super receipt deadline.
Fund receipt deadline
Add pay date
Seven business days after payday. Public holidays and extended timeframes are not calculated.
Using 2026-27 assumptions: SG 12%, concessional cap $30,000, Division 293 threshold $250,000. Payday Super applies to qualifying earnings paid from 1 July 2026; contributions generally need to reach the employee's fund within seven business days after payday.
Employer super
$13,200
Employee contributions
$1,000
Salary sacrifice
$5,000
Total contributions
$19,200
Remaining concessional cap
$11,800
Estimated tax savings
$750
Employer total cost
$123,200
Tax and cap detail
- Annual income
- $110,000
- Qualifying earnings
- $110,000
- Concessional contributions
- $18,200
- Remaining cap
- $11,800
- Excess concessional estimate
- $0
- Division 293 taxable contributions
- $0
- 5-year contribution projection
- $96,000
Frequency summary
| Item | Annual | Monthly | Fortnightly | Weekly |
|---|---|---|---|---|
| Employer super | $13,200 | $1,100 | $508 | $254 |
| Employee contributions | $1,000 | $83 | $38 | $19 |
| Salary sacrifice | $5,000 | $417 | $192 | $96 |
| Total contributions | $19,200 | $1,600 | $738 | $369 |
| Employer total cost | $123,200 | $10,267 | $4,738 | $2,369 |
Example
A $120,000 salary with 12% employer super produces an estimated total employer cost of $134,400 before other on-costs.
ATO guidance
FAQs
Is employer super part of take-home pay?
No. Employer super is paid to the employee's super fund and is shown separately from net pay.
Does this include payroll tax or workers compensation?
No. It focuses on wages and super. Other employer on-costs vary by state, industry and circumstances.
Does employer super still wait until quarter end?
No for qualifying earnings paid from 1 July 2026. Payday Super replaces the quarterly cycle, and contributions generally need to reach the employee's fund within seven business days after payday.
Related calculators
Super Guarantee
Estimate Payday Super contributions from qualifying earnings and calculate the general seven-business-day fund receipt deadline.
Contributions
Estimate employer, employee, salary sacrifice and total annual super contributions.
Salary Sacrifice
Estimate take-home pay changes, super contributions and tax savings from salary sacrificing into super.
Concessional Cap
Estimate concessional contributions used and remaining concessional cap for Australian super.