Home › Business
Super guarantee calculator: 12% of qualifying earnings (Payday Super)
From 1 July 2026, under Payday Super, employers pay super for each payday instead of quarterly. The rate is 12% of an eligible employee's qualifying earnings. Work out the amount per pay and per year.
Key 2026–27 numbers
| Item | 2026–27 |
|---|---|
| Super guarantee rate | 12% of qualifying earnings (Norfolk Island: 11%, rising to 12% from 1 July 2027) |
| Maximum contribution base | $270,830 of qualifying earnings for the year ($32,500 concessional cap × 100 ÷ 12, rounded down to the nearest $10) |
| When it must arrive | Received by the employee's fund, with enough information to allocate it, within 7 business days after each payday |
What counts as qualifying earnings
The ATO lists ordinary time earnings (wages, salary, paid leave, allowances and bonuses), all commissions, salary sacrifice amounts that would otherwise be superable, and payments to workers under the extended definition of employee, which includes some independent contractors.
Who you pay super for
- Employees aged 18 or over: regardless of hours.
- Employees under 18: only if they work more than 30 hours in a week.
- Some contractors count as employees for super. The eligibility rules didn't change on 1 July 2026.
- Yourself as a sole trader: you don't have to. The ATO says self-employed sole traders don't pay super guarantee for themselves but can make personal contributions.
If you miss the deadline or underpay, you may be liable for the super guarantee charge (unpaid super, notional interest and an administrative amount).
Pricing your own time? Our hourly rate guide shows how to build voluntary super into your rate.
Sources
- ATO: Super guarantee percentage table
- ATO: Maximum contribution base (2026–27: $270,830)
- ATO: Paying super for your employees (Payday Super)
- ATO: Work out if you have to pay super
- ATO: Super for sole traders and partnerships
Last checked 16 Nov 2026. Rules and rates change; confirm on the official page before you rely on a figure.
Want it done for you? Aussie Biz Kit Tools Bundle: 5 offline calculators
The Tools Bundle includes the Sole Trader Toolkit, which plans your hourly rate with voluntary super and a tax set-aside built in, plus 4 more offline tools. Disclosure: it's our own product, so we earn money if you buy it. You don't need it to use the free calculator on this page.
- Bought separately on Whop the five cost US$46.95
- Works in any browser on computer, tablet or phone
- No login, no subscription, no internet
- Free updates for the 2026-27 year
US$24.99 one-time on Whop. Instant download.
See it on Whop →Related guides
- How much should I charge as a sole trader in Australia?
- PAYG instalments for sole traders: when they start and how to calculate them
- Australian budget planner: start from your real take-home pay
General information only, not financial, tax or legal advice. Check the official pages linked above, or ask a registered tax agent, before you rely on anything here. Last checked 16 Nov 2026.