Superannuation Calculator

Australian Superannuation Guarantee — What Employers Need to Know

The Superannuation Guarantee (SG) requires Australian employers to contribute a minimum percentage of each eligible employee's ordinary time earnings (OTE) into a complying super fund. The SG rate is 11.5% for FY2024-25 and rises to 12% from 1 July 2025 (FY2025-26). Ordinary time earnings include wages for standard hours, allowances, and most bonuses for ordinary work — but exclude overtime, expense reimbursements, and workers' compensation payments. Getting the OTE base wrong is one of the most common SG errors audited by the ATO.

Contributions must be paid at least quarterly — by 28 October, 28 January, 28 April, and 28 July — directly to the employee's nominated fund or MySuper product via SuperStream. The maximum SG contribution base caps OTE at AU$65,070 per quarter (FY2025-26), meaning for any employee earning more than this amount per quarter, SG is only required on the first AU$65,070. Amounts above the cap may still be contributed voluntarily, and some awards or enterprise agreements require a higher rate than the statutory minimum.

If super is not paid in full by the due date, the ATO imposes the Super Guarantee Charge (SGC). The SGC is calculated on the salary or wages base (broader than OTE — it includes some items that OTE excludes), plus nominal interest at 10% per annum from the start of the quarter, plus an administration fee of AU$20 per employee per quarter. Critically, the SGC is not tax-deductible, making late payment materially more expensive than paying on time. Employers must self-assess and lodge an SGC statement, and the ATO has extensive data-matching capabilities to detect non-compliance.

How to use this superannuation calculator

1. Enter the employee's ordinary time earnings (OTE) for the quarter — this is gross wages for ordinary hours, excluding overtime.
2. The calculator applies the current SG rate (12% for FY2025-26) and caps the contribution base at the quarterly maximum.
3. If payment is late, enter the original due date — the tool will calculate the SGC amount including nominal interest and the administration fee.
4. Use the quarterly SG amount to schedule your SuperStream payment before the due date to avoid the SGC entirely.

Which employees are eligible for superannuation?

Most employees aged 18 and over are eligible regardless of how many hours they work. Employees under 18 are eligible if they work more than 30 hours per week. From 1 July 2022, the previous AU$450 per month minimum income threshold was removed, so all eligible employees attract SG from the first dollar earned. Some workers engaged through labour hire, certain contractors paid mainly for labour, and some company directors may also be eligible — the ATO's SG eligibility rules should be checked for these situations.

What is the difference between the SG rate and the contribution base?

The SG rate (12% for FY2025-26) is the percentage applied to OTE. The maximum contribution base (AU$65,070 per quarter for FY2025-26) is the OTE amount above which you are not required to pay SG. So for an employee earning AU$80,000 in OTE per quarter, SG is only required on AU$65,070 — giving a minimum contribution of AU$7,808.40. You can always contribute more, but this is the floor.

What happens if I miss a super payment deadline?

Missing the quarterly due date triggers the SGC. The charge is not just interest — the base is broader than OTE, the 10% nominal interest runs from the start of the quarter (not the due date), the amount is not deductible, and you must lodge an SGC statement with the ATO. In practice, missing one quarter by even a day costs significantly more than paying on time. Set reminders and use SuperStream well before the deadline to allow for processing delays.

The SG rate, maximum contribution base, and quarterly due dates on this page reflect ATO published figures and are subject to annual change. Always confirm current rates at ato.gov.au or with a registered tax agent.