Employer Superannuation Calculator

Employer Contributions and Earnings

Employer super is 12% of qualifying earnings under the 2026-27 Payday Super rules, subject to the annual maximum earnings base. This superannuation calculator for employers separates the contribution base from total employee cost.

Qualifying earnings include ordinary time earnings, all commissions and employee salary sacrifice contributions. The ATO's Payday Super explanation also covers payments to labour contractors within the extended employee definition.

Enter base salary before employee salary sacrifice. If a $100,000 gross salary includes $10,000 sacrificed to super, enter $100,000 as the base. Employer SG remains $12,000 before any cap applies.

Enter commissions separately. The other earnings field lets you model an allowance or overtime payment using its selected treatment. Classify that payment using the ATO's qualifying earnings rules before applying the estimate in payroll. The calculator uses your selection and does not determine a payment's legal classification.

With salary plus super, the entered salary is the starting contribution base. For an inclusive package below the cap, divide the package by 1.12 to find base salary. A $112,000 package contains $100,000 base salary and $12,000 employer SG. Additional earnings and their employer contributions sit outside that base package.

Inclusive package estimates round salary and super separately, so the combined cost can differ from the entered package by one cent.

Pay-Period and Annual Cost

The default $100,000 annual salary produces $12,000 annual employer super and $112,000 total employer cash cost. The monthly contribution budget is $1,000. Annual budgets use 12 monthly, 26 fortnightly or 52 weekly pays.

For an illustrative annual salary of $80,000 with $10,000 in other earnings excluded from super, the contribution is $9,600. Employer cash cost is $99,600. The excluded amount still has to be paid, so it remains in the cost total.

Actual payday mode calculates the contribution on the amounts paid that payday. Enter earlier qualifying earnings paid by the same employer during the financial year to calculate the remaining maximum base. Annualised pace repeats that payday's result across the selected frequency. It does not predict later pay changes or cap reductions.

Cost includes gross cash earnings and the employer contribution. Employee sacrifice is already within gross earnings. Payroll tax, workers compensation and leave provisions need separate budgeting.

Rules That Change the Contribution

The ATO's maximum contributions base is $270,830 for 2026-27. At 12%, that gives $32,499.60 of employer SG. The $32,500 concessional contributions cap is a separate member-level limit. Employee sacrifice and contributions from other employers can affect that limit.

If earlier qualifying earnings total $265,000, a $10,000 payday leaves $5,830 subject to SG. The employer contribution is $699.60. After this employer's qualifying earnings reach $270,830, the capped calculation gives no further minimum SG for the year. An employment agreement can require more.

The statutory rate remains 12%. A custom rate models your agreement. The maximum-base switch keeps the published earnings limit or removes it for an uncapped scenario. This tool does not assess employee eligibility, super guarantee charge or exceptions.

From 1 July 2026, Payday Super generally requires contributions to reach the employee's fund within seven business days after payday. The ATO's payment timing rules exclude weekends and whole-state public holidays in any Australian state or territory. Some payments have extended due dates. This calculator calculates amounts and does not calculate a payment deadline.

Use these results to budget employer contributions or check a payroll calculation on the entered assumptions. Retirement balance forecasting also needs investment returns, fund fees and future contributions, which this employer contribution estimate does not model.