Contribution breakdown
Employer super$13,200
Salary sacrifice$5,000
Employee after-tax$1,000
Deductible personal$0
Existing concessional$0
Employers and payroll teams
Super Guarantee Calculator
Estimate Payday Super contributions from qualifying earnings and calculate the general seven-business-day fund receipt deadline.
How this estimate works
For qualifying earnings paid from 1 July 2026, Payday Super applies. This calculator applies the selected SG rate to estimated qualifying earnings and uses the pay date to show the general seven-business-day fund 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
For an employee earning $95,000 ordinary time earnings with a 12% SG rate, estimated employer super is $11,400 for the year.
ATO guidance
FAQs
What are qualifying earnings?
Qualifying earnings are the earnings used for Payday Super and include ordinary time earnings plus certain other payments. The calculator lets you include overtime as an estimate, but the legal treatment of each payment should be checked.
What SG rate does this use?
The default rate is 12%, which applies from 1 July 2025 under current super guarantee settings.
When must Payday Super reach the fund?
For qualifying earnings paid from 1 July 2026, contributions generally need to be received by the employee's super fund within seven business days after payday. Extended timeframes can apply in limited circumstances.
Related calculators
Employer Super
Estimate employer Payday Super, salary package cost, total employment cost and the general fund receipt deadline.
Contributions
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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.