Free Australian superannuation calculator. Calculate Super Guarantee (SG) contributions for employees at the current rate of 11.5% (FY 2024-25) rising to 12% (FY 2025-26). Includes quarterly obligation breakdowns, maximum contribution base, and payment due dates.
For total obligation calculation
Annual SG per Employee
$0
12.0% of OTE
Quarterly SG per Employee
$0
Due each quarter
Join Australian business owners getting our Super Calculator updates and tax-saving tips.
No spam. Unsubscribe anytime.
The Super Guarantee (SG) is the minimum amount of superannuation that employers must pay on behalf of their employees. It's calculated as a percentage of the employee's ordinary time earnings (OTE), which includes salary, wages, commissions, shift loadings, and some allowances.
The SG rate has been gradually increasing: 10% (2021-22), 10.5% (2022-23), 11% (2023-24), 11.5% (2024-25), and 12% (2025-26). The 12% rate is the final scheduled increase and will remain at that level going forward.
If you don't pay SG on time, you may be liable for the Super Guarantee Charge (SGC), which includes the SG shortfall, interest charges of 10% per annum, and an administration fee of $20 per employee per quarter. The SGC is not tax deductible, unlike normal SG contributions.
The Super Guarantee (SG) rate is 11.5% for FY 2024-25 (1 July 2024 to 30 June 2025) and increases to 12% for FY 2025-26 (1 July 2025 onwards). The 12% rate is the final scheduled increase under the government's plan.
For FY 2024-25, the maximum super contribution base is $65,070 per quarter ($260,280 per year). For FY 2025-26, it's $62,500 per quarter ($250,000 per year). Employers don't need to pay SG on earnings above this cap.
Employer super contributions must be paid at least quarterly. The due dates are: 28 October (for Q1 Jul-Sep), 28 January (for Q2 Oct-Dec), 28 April (for Q3 Jan-Mar), and 28 July (for Q4 Apr-Jun). Late payments incur the Super Guarantee Charge (SGC).
Yes, since 1 July 2022 there is no minimum earnings threshold. You must pay SG for all employees regardless of how much they earn, including part-time and casual workers. The only exemption is for workers under 18 who work 30 hours or less per week.
The concessional (pre-tax) contributions cap is $30,000 per year for FY 2024-25 and 2025-26. This includes employer SG, salary sacrifice, and personal deductible contributions. Exceeding the cap means the excess is taxed at your marginal rate.
OneBookPlus handles invoicing, GST tracking, BAS prep, and ATO lodgement automatically.