Are You Getting Paid the Correct Super Guarantee in 2025-26?
The Superannuation Guarantee (SG) is the mandatory employer contribution to your super fund. For FY 2025-26, the SG rate is 12% of your ordinary time earnings (OTE). That means if you earn $100,000 gross, your employer must contribute at least $12,000 to your super on top of your salary. This calculator helps you verify you're receiving the correct SG entitlement.
How Super Guarantee Works
Employers are required to pay SG contributions quarterly (or monthly for some funds) to eligible employees aged 18+ earning over $450/month. The contribution is calculated as 12% × Ordinary Time Earnings. OTE includes your base salary, commissions, and some allowances, but excludes overtime, reimbursements, and certain leave payments. The contribution must go to a complying super fund.
What If Your Employer Doesn't Pay Enough?
If your employer fails to pay the correct SG, they must pay an SG Charge (SGC) to the ATO. The SGC includes the unpaid SG amount plus interest and an administration fee. As an employee, you can report underpayments to the ATO. You may also be able to make voluntary contributions to your super to compensate, but those are after-tax and don't replace the employer's obligation.
SG Rate History and Future Increases
The SG rate has gradually increased over the years: 9.5% (pre-2021), 10% (2021-22), 10.5% (2022-23), 11% (2023-24), 11.5% (2024-25), and now 12% (2025-26). The government plans to keep it at 12% beyond 2025-26, though future increases are possible to help Australians achieve retirement adequacy. Always check your payslip and super statement to confirm contributions match your earnings.
Can I Opt Out of Super Guarantee?
Generally, employees cannot opt out of SG—it's compulsory. However, you may be exempt if you're a temporary resident from a country with a bilateral agreement (e.g., certain TIAA agreements), or if you're under 18 and working >30h/week (still eligible). Self-employed individuals are not covered by SG (though they can make voluntary contributions). High-income earners may choose to salary sacrifice additional contributions beyond the mandatory SG.
Frequently Asked Questions
Q1: How often should my employer pay super?
Employers must pay SG at least quarterly (every 3 months) by the 28th day after the quarter ends. Some employers pay monthly. If payments are late, interest accrues. Your super fund should show contributions within 28 days of the payment date. If you don't see contributions after a few months, follow up with your payroll department.
Q2: Does overtime get counted in SG?
No. Ordinary Time Earnings (OTE) excludes overtime, penalty rates, and shift loading (unless they are part of your base salary). So if you work extra hours, your SG is based on your base rate only, not the overtime pay. However, some awards or agreements may include overtime in OTE—check your contract.
Q3: What if I change jobs—do I still get SG?
Yes, each employer must pay SG separately. If you have multiple jobs, each employer calculates SG based on your earnings from that job only. There's no cumulative threshold across jobs. However, you can only contribute up to the concessional cap ($30k in 2025-26) across all sources (employer + voluntary). Excess contributions incur tax penalties.
Q4: Should I salary sacrifice to get more super?
Salary sacrifice is voluntary pre-tax contributions that come on top of SG. It reduces your taxable income and boosts retirement savings. If you're in a high tax bracket, it's often beneficial. But be mindful of the concessional cap ($30k in 2025-26, including SG + sacrifice). Exceeding the cap means excess contributions are taxed at your marginal rate. Use this calculator to see your baseline SG, then consider topping up.
Important: This calculator provides estimates based on the 12% SG rate for FY 2025-26. Actual SG contributions depend on your employer's payroll practices and your ordinary time earnings. Some employees may have different contributions based on enterprise agreements. If you suspect underpayment, contact your employer's payroll or the ATO.