Salary Super Calculator

Which Earnings Count

Employer super is 12% of the supported earnings base, up to the applicable maximum. This salary super calculator uses qualifying earnings for 2026-27 and ordinary time earnings for 2025-26. It calculates one weekly, fortnightly or monthly payment for one employer.

Ordinary time earnings (OTE) generally cover pay for ordinary hours, including casual loading and qualifying allowances. Separate identified overtime and other excluded cash components from the total. Enter their combined amount under pay components, without deducting it from the total first.

Qualifying earnings (QE) include OTE and additional amounts, including commissions wholly outside ordinary hours. Enter those commissions separately because they count towards QE in 2026-27 but are excluded from OTE. The Australian Taxation Office (ATO) explains the earnings used for employer super.

Identified overtime remains excluded. A payment’s payroll label alone does not decide whether it counts. Where a salary covers hours without separately identified ordinary hours, review the employment terms before classifying any part as overtime. Ordinary-hours commissions remain within the total and need no separate entry.

Use earnings before salary sacrifice. Salary sacrificed super does not replace the employer’s minimum contribution. This tool covers ordinary employee pay and cash packages. Assess contractor status, overseas exemptions and special payments separately before entering their supported earnings.

Super on Top or Included

Choose Plus super or Excluding when the entered salary excludes employer super. Both add the employer contribution to the entered pay. Choose Inclusive when super is included. In this mode, it takes the contribution from the entered package. Both comparisons use the same amount and fixed cash components.

In this fictional monthly example, an eligible adult receives $6,875 before tax, with all pay counting as OTE. Super on top is $825.00, giving a total package of $7,700.00. The $6,875 remains pay before tax or any salary sacrifice.

If $6,875 is instead a package including super, divide it by 1.12. Pay excluding employer super is $6,138.39 and employer super is $736.61. Adding those figures returns the same $6,875 package.

For a package containing excluded cash pay, remove that component before solving the super calculation. The calculator also applies the remaining earnings cap. Enter each cash component at its actual amount, including outside-hours commissions. A package must leave enough room for those components and employer super.

This comparison covers employer super within a cash package. It excludes other benefits, voluntary employer contributions and salary sacrifice contributions. Pay excluding employer super is before income tax, so it is not take-home pay.

For a fictional $90,000 plus-super annual salary, enter $7,500 as monthly pay. At 12%, employer super is $900.00 and the monthly package is $8,400.00. Across twelve equal pays, these total $10,800.00 of super and a $100,800.00 package.

For an $80,000 plus-super salary, monthly pay rounds to $6,666.67. Employer super is $800.00 and the package is $7,466.67 per month. The annual salary calculation gives $9,600.00 of super and an $89,600.00 package. Payroll adjusts the four-cent annual difference caused by twelve rounded monthly salaries.

For an $85,000 inclusive annual package, divide by 1.12 to get $75,892.86 of base salary and $9,107.14 of employer super. Entering the rounded monthly package of $7,083.33 gives $6,324.40 of base salary and $758.93 of super. Reconcile the annual totals separately because monthly rounding can differ by cents.

These salary calculations assume all base salary qualifies, an eligible adult employee and no earlier earnings using the cap. An Industry Super-labelled salary calculator uses the same arithmetic when it uses these contribution assumptions. This tool accesses no fund account or private employer settings.

Check the Payroll Result

The headline is the estimated statutory employer contribution for this payment. The figures separate OTE from the contribution basis after the cap. In 2026-27, that basis uses QE, so outside-hours commissions can make it higher than OTE.

The maximum contribution base is $270,830 of earnings for 2026-27. Enter QE already paid by this employer earlier in the same financial year. Once those earnings reach the cap, this tool shows no further statutory contribution.

For 2025-26, the quarterly maximum contribution base is $62,500 of OTE. Enter earlier OTE from the same quarter. The calculator applies the actual remaining cap instead of dividing the quarterly limit between weekly or monthly pays.

For example, $62,000 of earlier quarterly OTE leaves $500 under the 2025-26 cap. A further $6,875 payment therefore produces $60.00 of statutory employer super. In 2026-27, $270,000 of earlier QE leaves $830 and produces $99.60 from that same payment.

Choose the financial year in which the payment occurs. Split payments across a financial-year boundary, and split 2025-26 payments across quarter boundaries. The Payday Super rules apply to 2026-27 payments. This calculator estimates the contribution amount and does not assess payment deadlines or super guarantee charge.

For an employee under 18, statutory eligibility requires more than 30 hours worked in a week. Exactly 30 hours does not meet that condition. Split a pay period where eligibility changes between weeks. Use a confirmed exemption only after establishing that it applies.

The calculation rounds the employer contribution to cents once, then deducts that rounded amount from an inclusive package. A positive contribution that rounds to zero shows <$0.01. The payroll amount is $0.00 and the inclusive package uses that rounded amount. Reconcile the result with the payroll earnings codes and the fund’s receipt. Awards and agreements can require more than the statutory minimum shown here.

Entered amounts stay on this browser page. The calculator sends no figures to Tax Genie or the ATO and saves none in browser storage.

Employer Super by Pay Period

Enter the actual earnings for the selected weekly, fortnightly or monthly period. For $1,250 of qualifying weekly earnings, 12% gives $150.00 of employer super and a $1,400.00 package. Selecting another period changes the period label; it does not multiply or divide the entered amount.

Employer super, income super and pay super all use the supported contribution earnings entered here. They do not use an investment return or project a retirement balance. Gross wages exclude employer super; an inclusive package contains both wages and the employer contribution.

Select the Applicable Contribution Rules

Select the payment’s financial year before calculating. The 2026-27 option uses 12% of qualifying earnings with a $270,830 annual earnings limit. For 2025-26, apply 12% to ordinary time earnings within the $62,500 quarterly limit.

Enter earlier earnings for the same employer and the selected cap period. The results show the earnings used, contribution basis after the cap, employer super and total package together. Confirm whether the agreed salary includes super before comparing it with payroll.