Superannuation Guarantee Calculator (2026–27)

Rate and maximum contribution base from Australian Taxation Office, checked 12 October 2026. General information only.

Super guarantee rates since 2021

The rate reached 12% on 1 July 2025 and stays there — the ATO’s own table shows 12.00% for 2026–27 and 2027 onwards. It is no longer creeping up each year.

The maximum contribution base

Super is only compulsory on earnings up to this amount. Above it, no further super guarantee is required.

For 2026–27 the base is $270,830 a year — a change from the quarterly amounts used up to 30 June 2026, because the maximum is now expressed annually to match payday super.

Payday Super, from 1 July 2026

From 1 July 2026 your employer has to pay the super guarantee for each payday instead of once a quarter, and the minimum is worked out on an employee’s qualifying earnings rather than ordinary time earnings.

Two things change for employees, and neither is the rate:

• Timing. Super arrives with each pay rather than in four lump sums a year — so the money is invested sooner and it is much easier to spot an employer who has not paid.
• What it is paid on. Qualifying earnings is a new concept. If a large part of your pay is overtime or allowances, it is worth checking the ATO’s definition for your situation.

What the super guarantee does not cover

• Overtime is generally not part of ordinary time earnings, so no super is required on it.
• Earnings above $270,830 for 2026–27.
• Contractors who are genuinely independent — though the ATO looks at the whole arrangement, not just the label.

If you are worried your employer is not paying, the ATO can check it, and unpaid super can be recovered with interest. Your fund’s app or online account will show what has actually landed — that is the figure to compare against this calculator.