ATO SUPER GUARANTEE FORMULAE

Superannuation on Salary Calculator Australia (2026–27)

Calculate employer superannuation guarantee contributions at 12% for base salary and super-inclusive packages.

Verified 12.0% SG Rate|Reviewed by Charlotte Smith|Last Updated: July 2026

1. Salary Amount & Structure

$
🏦 Employer Super Contribution

$13,200 / yr

Calculated at 12% Super Guarantee rate.

Package Breakdown

Gross Base Salary: $110,000

Total Remuneration Package: $123,200

Understanding Employer Super Guarantee (SG)

Employers are legally required to contribute 12% of an employee's ordinary time earnings (OTE) into their nominated superannuation fund.

Disclaimer: This calculator is provided for general informational, educational, and superannuation estimation purposes only.

Lead Workplace & Finance Specialist

Charlotte Smith

Senior Personal Finance & Taxation Specialist at AussieSpot

Charlotte Smith is the lead personal finance advisor and workplace specialist at AussieSpot. Charlotte has over 12 years of experience helping Australian employees and employers understand Fair Work regulations, leave entitlements, and redundancy laws.

Frequently Asked Questions (FAQ)

What is the mandatory Australian employer super guarantee rate for 2026–27?

The Super Guarantee (SG) rate is 12.0% of ordinary time earnings (OTE).