Super & packaging
Superannuation Guarantee Explained
Short answer
The Superannuation Guarantee is the minimum your employer must pay into your fund: 12% of ordinary time earnings, the legislated maximum since 1 July 2025. On a $90,000 salary plus super that is $10,800 a year. From 1 July 2026 it must be paid each payday rather than quarterly.
What earnings attract super
Super is paid on ordinary time earnings - your regular wages, many allowances, bonuses and paid leave. Most overtime does not attract super. Check your payslip to confirm the super amount matches 12% of your ordinary earnings.
When and where it is paid
Employers pay super to your nominated fund. From recent reforms, super is being aligned more closely with payday. If your super is missing, read what to do if your employer is not paying super.
Frequently asked questions
What is the super rate now?+
12% of ordinary time earnings from 1 July 2025.
Is super paid on overtime?+
Generally no - super is paid on ordinary time earnings, and most overtime is excluded.
Can I add to my super?+
Yes, through salary sacrifice or after-tax contributions, within the contribution caps.
Sources & methodology
- ATO - Personal income tax: new tax cuts (15% rate from 1 July 2026)
- Income Tax Rates Act 1986 (legislation.gov.au)
- ATO - Study and training loan repayment thresholds and rates
- ATO - Super guarantee
- ATO - Contribution caps
- ATO - Payday Super and the annual maximum contribution base
- ATO - Medicare levy
- ATO - Medicare levy surcharge income thresholds and rates
- Fair Work Ombudsman - Pay slips
- How we calculate these estimates
Last updated 13 August 2026. Figures use the 2026-27 financial year.
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