Super guarantee calculator (12%, Payday Super)
Work out the minimum super guarantee (SG) for one pay and when the employee's fund has to receive it. The SG rate is 12% from 1 July 2025. From 1 July 2026, Payday Super applies: super is worked out on each payday's qualifying earnings and must reach the fund within 7 business days after payday.
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The rules this uses
| Payday | SG rate | Earnings base | Cap (maximum contribution base) | Fund must receive it by |
|---|---|---|---|---|
| 1 Jul 2024 – 30 Jun 2025 | 11.5% | Ordinary time earnings | $65,070 a quarter | 28 days after the quarter ends |
| 1 Jul 2025 – 30 Jun 2026 | 12% | Ordinary time earnings | $62,500 a quarter | 28 days after the quarter ends (28 Oct, 28 Jan, 28 Apr, 28 Jul) |
| From 1 Jul 2026 (Payday Super) | 12% | Qualifying earnings | $270,830 for 2026-27 (annual) | 7 business days after payday (20 business days for a new employee's first contribution) |
- Deadline maths: this calculator skips weekends and the days the ATO lists as public holidays for the whole of any state or territory in 2026-27. That reproduces the ATO's own example: payday Thu 30 July 2026 (NT Picnic Day falls on 3 August), deadline 11 August 2026. The ATO's best-practice advice is simpler: pay super on payday.
- Late super means the super guarantee charge, assessed by the ATO, with interest and an administrative uplift. It isn't something you can fix by paying the fund later.
- Who gets SG: most employees, and some contractors who are paid mainly for their labour. There are exceptions; check the ATO's eligibility guidance before relying on this.
- The 2026-27 cap: if qualifying earnings paid to an employee reach $270,830 in the year, you can stop paying the minimum SG for the rest of that year (the ATO formula is the concessional contributions cap × 100 ÷ the SG percentage, rounded down to $10). For years after 2026-27 the cap isn't published here yet, so no cap is applied.
Sources (checked 17 Oct 2026): ATO Super guarantee rates and maximum contribution base (updated 17 Apr 2026); About Payday Super; Payment deadlines for Payday Super (7 business days, 20 for new employees, the 30 July → 11 August example); Lodgment and payment dates on weekends or public holidays (2026-27 holiday table); What payments are qualifying earnings.
General information, not tax advice. It works out a minimum for one pay; it doesn't decide whether a worker is entitled to super. Check with the ATO or a registered tax agent.
Related
- PAYG instalment calculator · BAS due dates FY2026-27 · GST calculator
- Paid spreadsheet: GST & BAS Workbook FY2026-27