Super Guarantee Australia 2026-27
On this page
The statutory super guarantee rate is 12% for 2026-27. From 1 July 2026, Payday Super changes the payment timing and uses qualifying earnings, while an annual maximum earnings base limits the statutory amount an employer must contribute for high earnings.
The 12% super guarantee formula
For a salary with super paid on top, the simplified statutory estimate is qualifying earnings multiplied by 12%, subject to the annual maximum earnings base. AUD 85,000 of qualifying earnings produces AUD 10,200 of employer super. Use the Australian Superannuation Calculator to switch between on-top and package-inclusive treatment.
2026-27 annual maximum earnings base
The model applies the 2026-27 annual maximum earnings base of AUD 270,830. At 12%, the maximum statutory estimate on that base is AUD 32,499.60. An award, enterprise agreement or contract can require contributions above the statutory minimum, so the cap is not a universal ceiling on all employer contributions.
When salary includes super
If a package below the maximum earnings base already includes statutory super, divide the package by 1.12 to estimate cash salary. An AUD 112,000 inclusive package therefore separates into AUD 100,000 cash and AUD 12,000 super. Do not subtract 12% directly from the total package. The Australian Wage Calculator can apply this choice before estimating take-home pay.
Payday Super from 1 July 2026
Under the current ATO implementation material, employers calculate 12% on qualifying earnings and pay super on payday, with contributions generally required to reach the fund within seven business days unless an extended timeframe applies. That timing rule is separate from the annual contribution amount.
Maximum earnings base versus contribution caps
The maximum earnings base limits the earnings on which statutory SG must be calculated. The concessional contributions cap is a different individual tax rule and can include employer SG, salary sacrifice and deductible personal contributions across funds. Carry-forward rules and Division 293 can also matter. The calculator does not infer unused cap amounts.
Use the right super calculator
Use the Salary Sacrifice Calculator for the modeled tax and cash-flow effect of directing salary to super, or the Super Projection Calculator for a long-term balance scenario. Confirm fund, award and employer rules before acting.
Sources and review status
- Australian Taxation Office — Super guarantee rates and thresholds
- Australian Taxation Office — Payday Super
- Australian Taxation Office — Concessional contributions caps
Sources checked 2026-10-15. Rates, thresholds, awards and legislation can change. The page states the 2026-27 period explicitly and should be rechecked before each financial-year release.
CalculatorGeek Editorial Team verified and approved the Australian wage and pay cluster on 2026-10-15. The release retains its visible financial-year, resident-tax, payroll, award, jurisdiction, estimate and professional-advice boundaries; production canonical, cache, sitemap and rollback checks remain deployment gates.
Use this resource
Keep exploring