🇦🇺 Australia · FY 2025-26

Superannuation Calculator

Calculate the Superannuation Guarantee your employer must contribute — 12% of your ordinary time earnings, capped at the Maximum Contribution Base for high earners.

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Enter your salary and click "Calculate" to see your super contributions.

The Basics: 12% of Ordinary Time Earnings

Since 1 July 2025, the Super Guarantee (SG) rate is 12% — the final scheduled increase after years of staggered rises from 9.5%. Your employer must pay this on top of your salary into your nominated super fund, generally at least quarterly.

The Maximum Contribution Base — A Cap for High Earners

What most simple super calculators miss: employers aren't required to pay SG on unlimited earnings. The Maximum Contribution Base (MCB) caps compulsory SG at a set quarterly earnings figure — $62,500 per quarter ($250,000/year) for 2025-26. Earn more than that in a quarter, and your employer has no obligation to pay SG on the excess.

Worked Example

ItemAmount
Quarterly earnings$80,000
MCB cap (2025-26)$62,500
SG payable on (capped)$62,500
SG for the quarter (12%)$7,500

Without the cap, 12% of $80,000 would be $9,600 — the MCB genuinely reduces the employer's compulsory contribution for high quarterly earners, whether from a high base salary, a large bonus, or both landing in the same quarter.

The Cap Doesn't Apply to Salary Sacrifice

Important distinction: the MCB only limits your employer's compulsory SG obligation. You can still salary sacrifice additional amounts into super up to the concessional contributions cap ($30,000/year for 2025-26) regardless of how high your income is — see our Salary Sacrifice Calculator.

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Full FY 2025-26 tax breakdown

Frequently Asked Questions

What is the Maximum Contribution Base?+
The Maximum Contribution Base (MCB) is the earnings cap above which your employer isn't required to pay Super Guarantee. For 2025-26, it's $62,500 per quarter ($250,000 per year) — earnings above that in a quarter don't attract compulsory SG.
Does the Maximum Contribution Base apply to salary sacrifice?+
No. The MCB only limits the employer's compulsory Super Guarantee obligation. You can still salary sacrifice up to the concessional contributions cap ($30,000 for 2025-26) regardless of how high your income is.
Is superannuation counted as part of my salary?+
It depends on how your employment package is structured. Most packages state super "on top of" salary — meaning the 12% SG doesn't reduce your take-home pay. Some packages are structured as "total remuneration," where super is included within the stated figure.
What happens if my employer doesn't pay my super on time?+
Missing the quarterly due date converts the unpaid amount into the Superannuation Guarantee Charge (SGC) — which is not tax-deductible, includes an interest component, and requires the employer to lodge a separate SGC statement with the ATO.
NOTE

Assumes earnings are spread evenly across the year for MCB purposes — a large one-off bonus in a single quarter can trigger the cap even if annual earnings alone wouldn't suggest it. From 1 July 2026, the MCB moves to an annual calculation under Payday Super reforms.