Work out how much super your employer must pay in 2026–27 and how much of your concessional cap is left for salary sacrifice. On $85,000 of ordinary time earnings, the 12% super guarantee is $10,200 a year, leaving $22,300 of the $32,500 concessional cap.
Super Guarantee Calculator 2026–27
Employer super at 12% and your concessional cap
- Per pay
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- Total concessional contributions
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- Cap remaining ($32,500)
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- Contributions tax in the fund (15%)
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- Added to your balance after tax
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Key super figures for 2026–27
| Item | 2026–27 |
|---|---|
| Super guarantee rate | 12% of ordinary time earnings |
| Concessional (before-tax) cap | $32,500 (up from $30,000) |
| Non-concessional (after-tax) cap | $130,000 (up from $120,000) |
| Bring-forward maximum | $390,000 |
| Contributions tax in the fund | 15% (30% if income is over $250,000) |
Payday Super
From 1 July 2026, employers generally have to pay super at the same time as wages rather than quarterly, so contributions should reach your fund within days of each payday. Check your payslips and fund statements to make sure it arrives.
Salary sacrifice and the cap
Employer super and any salary sacrifice both count toward the $32,500 concessional cap. Contributions inside the cap are taxed at 15% in the fund instead of your marginal rate, which is why salary sacrifice can save tax for anyone on a 30% rate or higher. If you have unused cap from the previous five years and a total super balance under $500,000, you may be able to carry it forward.
FAQs
Is super paid on overtime?
Super guarantee is based on ordinary time earnings, which usually exclude overtime. Some awards and agreements require more.
How do I check my employer paid it?
Log in to your super fund or myGov (ATO online services) to see contributions as they arrive. Report unpaid super to the ATO.
Related calculators
Sources
Figures current as of 12 October 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
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