Current SG rate
12%
Payday Super from
1 July 2026
Annual max base
$270,830
Annual max SG
$32,500
Current super guarantee rate
The superannuation guarantee (SG) rate for the 2026–27 financial year is 12% of an employee's qualifying earnings. The rate reached its legislated target on 1 July 2025; Payday Super changed the timing and earnings-base rules from 1 July 2026.
On a $90,000 salary, this means your employer should contribute $10,800 per year ($900 per month) to your nominated super fund.
How is the super guarantee calculated?
Under Payday Super, SG is calculated as a percentage of your qualifying earnings. The formula is straightforward:
SG amount = qualifying earnings × SG rate (12%)
Qualifying earnings bring together OTE and additional payment types covered by the Payday Super legislation. The treatment depends on what the payment is for, not only the label used in payroll.
Classify payments correctly
SG rate history
The super guarantee was introduced in 1992 at 3% and has gradually increased to 12%. Here is the complete history:
| Financial year | SG rate |
|---|---|
| 1992–93 to 1994–95 | 3% – 5% |
| 1995–96 to 1997–98 | 5% – 6% |
| 1998–99 to 1999–00 | 7% |
| 2000–01 | 8% |
| 2001–02 | 8% |
| 2002–03 to 2012–13 | 9% |
| 2013–14 | 9.25% |
| 2014–15 to 2020–21 | 9.5% |
| 2021–22 | 10% |
| 2022–23 | 10.5% |
| 2023–24 | 11% |
| 2024–25 | 11.5% |
| 2025–26 | 12% |
| 2026–27 | 12% |
12% is the legislated target
Maximum contributions base
Employers are not required to pay SG on earnings above the maximum contributions base. For 2026–27, Payday Super uses an annual maximum contributions base of $270,830.
If you earn above this threshold, the maximum SG your employer is required to pay is $270,830 × 12% = $32,499.60 per year. Some employers may choose to pay SG on your full earnings, but this is not required by law.
Check your super guarantee
Use the calculator below to see how much super your employer should be contributing based on your salary or hourly rate.
Employer obligations
Under Payday Super, employers must calculate SG on qualifying earnings each payday and generally ensure the contribution reaches the employee's fund within 7 business days.
Payday Super is in force
What if your employer doesn't pay?
If your employer fails to pay SG on time and in full, they may be liable for the super guarantee charge (SGC), which includes the SG shortfall, interest charges, and an administration fee. You can report unpaid super to the ATO.
Frequently Asked Questions
Related Guides
Division 293 Tax Explained
Who pays the extra 15% tax on super contributions, how the threshold works, and how to check.
Payday Super 2026
What the Payday Super rules mean for employers and workers from 1 July 2026.
Salary Sacrifice Into Super
How salary sacrifice works, tax benefits, HELP/HECS implications, and contribution cap rules.
Super Contribution Caps 2026–27
Concessional and non-concessional caps, bring-forward rule, and what happens if you exceed them.