Super guarantee calculator — what you owe on an employee's pay.
For anyone paying staff (or subbies who work mainly for their labour). Works out the 12% super guarantee on ordinary time earnings, with the quarterly cap.
Sound familiar?
- “You took on your first hand and you're not sure what super you owe, or on what.”
- “You've heard 'super on overtime' and 'super on allowances' and don't know which counts.”
- “You paid super late once and got stung — you don't want it to happen again.”
What this tool does
Calculates the super guarantee (12% for 2025-26) on an employee's ordinary time earnings, capped at the maximum contribution base of $62,500.00 per quarter.
$
OTE = ordinary hours + most regular allowances. Leave out clearly-identified overtime.
💡 Pay it through SuperStream by the quarterly due date (28 Oct, 28 Jan, 28 Apr, 28 Jul). Late super means the Super Guarantee Charge — more expensive, and not deductible.
What the law actually says
- •Super guarantee is 12% of ordinary time earnings (OTE) — ordinary-hours pay and most regular allowances. Clearly-identified overtime is usually excluded.
- •It's capped: you don't have to pay SG on OTE above $62,500.00 per quarter. Pay at least quarterly (by the 28th); from 1 July 2026 it becomes payday super.
- •Pay late or short and you owe the Super Guarantee Charge (shortfall + interest + admin fee), which isn't tax-deductible. Guidance only, not advice.