Australia · 2026-27
The superannuation guarantee, 2026-27
Employers must pay 12% of an employee's ordinary earnings into super on top of salary. In 2026-27 the guarantee stops at $270,830 of earnings, so the most an employer must pay is $32,499.60 a year.
Super on 12 salaries, and the same number as a package
| Salary | Super on top a year | A month | If it is a package: salary | …and super | Take-home lost |
|---|---|---|---|---|---|
| $30,000 | $3,600.00 | $300 | $26,785.71 | $3,214.29 | $2,533 |
| $45,000 | $5,400.00 | $450 | $40,178.57 | $4,821.43 | $3,761 |
| $60,000 | $7,200.00 | $600 | $53,571.43 | $6,428.57 | $4,275 |
| $80,000 | $9,600.00 | $800 | $71,428.57 | $8,571.43 | $5,829 |
| $100,000 | $12,000.00 | $1,000 | $89,285.71 | $10,714.29 | $7,286 |
| $130,000 | $15,600.00 | $1,300 | $116,071.43 | $13,928.57 | $9,471 |
| $160,000 | $19,200.00 | $1,600 | $142,857.14 | $17,142.86 | $10,457 |
| $200,000 | $24,000.00 | $2,000 | $178,571.43 | $21,428.57 | $12,271 |
| $270,830 | $32,499.60 | $2,708 | $241,812.50 | $29,017.50 | $15,379 |
| $300,000 | $32,499.60 | $2,708 | $267,857.14 | $32,142.86 | $17,036 |
| $400,000 | $32,499.60 | $2,708 | $367,500.40 | $32,499.60 | $17,225 |
| $500,000 | $32,499.60 | $2,708 | $467,500.40 | $32,499.60 | $17,225 |
"Take-home lost" is how much less you take home in a year if the figure in the first column is a package that includes super rather than a salary with super on top. The cap shows in the last rows: above $270,830the guarantee stays at $32,499.60.
How it is taxed
Employer contributions go into the fund as concessional (before-tax) contributions, and the fund pays 15% on them. Together with anything you salary sacrifice they count towards a $32,500 cap for the year. Above $250,000 of combined income and concessional contributions Division 293 tax can apply; this site flags the cap but does not model Division 293 or carry-forward of unused cap. See salary sacrificefor what putting extra in costs.
Questions
What is the super guarantee rate in 2026-27?
12% of ordinary earnings. The ATO's maximum contribution base page states the rate as currently 12%.
What is the maximum contribution base?
$270,830 of earnings for 2026-27. It is the concessional contributions cap of $32,500 divided by the rate and multiplied by 100, rounded down to the nearest $10: $32,500 ÷ 12 × 100 = $270,833, so $270,830. Earnings above it attract no guarantee.
Is super paid on top of my salary or included?
Under an ordinary salary it is paid on top. A job advertised as a "package" or "total remuneration" can include it, in which case your salary is the package divided by 1.12 (up to the cap). A $100,000 package therefore means a salary of about $89,285.71.
Does salary sacrifice reduce what my employer pays?
No. The ATO says salary sacrifice contributions do not reduce the amount your employer calculates your super on and do not count towards the guarantee: your employer must pay the full guarantee as though there were no arrangement. They do count towards your $32,500 concessional cap.
When is super paid?
The ATO's maximum contribution base page says its rules apply to earnings paid from 1 July 2026, and that earnings paid before then follow the quarterly super guarantee rules. This site shows a full year's guarantee and does not model payment timing.
More Australian guides
Estimates for the 2026-27 financial year using rates read from the ATO on 2026-10-03. Assumes an Australian resident for the whole year. Not payroll, tax or financial advice.