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 Australian super guarantee contributions using ordinary time earnings, pay frequency and hourly income inputs.
How this estimate works
This calculator estimates employer super guarantee by applying the selected SG rate to ordinary time earnings. Overtime can be excluded where it is not ordinary time earnings.
Using 2026-27 assumptions: SG 12%, concessional cap $30,000, Division 293 threshold $250,000.
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
- Ordinary time 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
Does super guarantee apply to overtime?
Super guarantee is generally calculated on ordinary time earnings. Some overtime may not be ordinary time earnings, so the calculator lets you include or exclude overtime.
What SG rate does this use?
The default rate is 12%, which applies from 1 July 2025 under current super guarantee settings.
Related calculators
Employer Super
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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.