Guide
Super rate 2026: the 12% superannuation guarantee for 2026-27
Updated
Superannuation is the largest unavoidable on-cost an Australian employer carries. Two things changed on 1 July 2026, and both change how you budget.
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How this calculator works
- Superannuation guarantee at 12%. The ATO's published table gives 12.00% for 1 July 2026 to 30 June 2027 and for 1 July 2027 onwards, so the step-up schedule has finished (ATO).
- From 1 July 2026 the guarantee is calculated on qualifying earnings, not ordinary time earnings. Contributions must reach the employee's fund within 7 business days of paying them (ATO, payday super).
- We treat the salary you enter as qualifying earnings; overtime and some allowances may sit outside it.
- Super stops accruing above the maximum contribution base. From 1 July 2026 that is an annual figure, $270,830 for 2026-27, replacing the old quarterly limit (ATO).
- Payroll tax is a state and territory tax with its own threshold and rate in each jurisdiction, so we do not assume one. We apply your rate to wages plus superannuation, because Revenue NSW states that all superannuation contributions are liable for payroll tax (Revenue NSW). Each jurisdiction defines taxable wages in its own Act: confirm yours.
- Workers compensation is compulsory and must be bought from an authorised insurer, with the laws varying in each state and territory (business.gov.au). Premium rates depend on your industry classification and claims history, so the field is yours to fill from your policy.
- Fringe benefits tax is not included. FBT runs from 1 April to 31 March, at 47% for the FBT years ending 31 March 2023 to 31 March 2027. It applies to the grossed-up value of benefits you provide (ATO).
- If you package a car or entertainment, budget for it separately.
- Award wages, penalty rates, allowances and leave loading are not modelled. The National Minimum Wage from 1 July 2026 is $26.44 an hour or $1,004.90 a week. Most employees are covered by an award that pays more (Fair Work Ombudsman).
Current super guarantee rate for 2026-27
The ATO's published super guarantee table gives 12.00% for 1 July 2026 to 30 June 2027, and the same 12.00% from 1 July 2027 (ATO: super guarantee).
The rate reached 12% on 1 July 2025 after a decade of legislated increases, and the table shows no further step-up scheduled.
This matters because a payroll built on an older rate quietly understates every hire. At $90,000 the difference between 11.5% and 12% is $450 a year per employee.
Superannuation guarantee percentage by year
The ATO publishes every rate back to 2002. The guarantee was 11% in 2023-24, 11.5% in 2024-25 and reached 12% on 1 July 2025 (ATO: super guarantee, read 30 October 2026):
| Period | Super guarantee |
|---|---|
| 1 July 2027 onwards | 12.00% |
| 1 July 2026 to 30 June 2027 | 12.00% |
| 1 July 2025 to 30 June 2026 | 12.00% |
| 1 July 2024 to 30 June 2025 | 11.50% |
| 1 July 2023 to 30 June 2024 | 11.00% |
| 1 July 2022 to 30 June 2023 | 10.50% |
| 1 July 2021 to 30 June 2022 | 10.00% |
| 1 July 2014 to 30 June 2021 | 9.50% |
Qualifying earnings replaced ordinary time earnings
For earnings paid from 1 July 2026, the guarantee is calculated on qualifying earnings. The ATO calls this a new term for the payments included when calculating super guarantee.
It says every payment included up to 30 June 2026 continues to be included. Commissions for work done entirely outside ordinary hours are now added (ATO: what payments are qualifying earnings).
Annual leave loading is treated as it always was. The ATO's qualifying earnings list excludes annual leave loading clearly linked to lost overtime opportunity. It includes all other annual leave loading (ATO: superannuation on annual leave loading).
To exclude it, you need the award, agreement or a documented policy saying the loading compensates for lost overtime.
The maximum contribution base is now annual
Super stops accruing once a year's qualifying earnings reach the maximum contribution base. From 1 July 2026 that base is an annual figure rather than the old per-quarter limit, and for 2026-27 it is $270,830 (ATO). For comparison, the 2025-26 limit was $62,500 per quarter.
| Gross salary | Superannuation guarantee | As a share of salary |
|---|---|---|
| $60,000 | $7,200 | 12% |
| $90,000 | $10,800 | 12% |
| $200,000 | $24,000 | 12% |
| $300,000 | $32,500 | 10.8% |
Superannuation guarantee due dates from 1 July 2026
For earnings paid from 1 July 2026, contributions must be received by the employee's super fund within 7 business days of payday (ATO: payment deadlines for payday super).
The ATO sets out exceptions: 20 business days for a first contribution to a new employee or a new complying fund. Extended dates apply in exceptional circumstances, such as natural disasters or IT outages.
Received by the fund, not sent. Clearing house transit time comes out of your 7 days, so build the buffer into your pay run rather than your bank transfer.
Payday super replaced the four quarterly due dates. For a first contribution for a new employee, or to a new fund, the ATO allows longer. The contribution must be received within 20 business days after that payday (ATO: payment deadlines for Payday Super).
A business day excludes weekends and any public holiday applying to a whole state or territory, wherever you are.
The last quarterly super guarantee dates
Earnings paid up to 30 June 2026 still follow the old quarterly rules. Each quarter's contributions were due on the 28th of the month after it ended (ATO: the quarterly super guarantee charge):
| Quarter | Super guarantee due | Charge and statement due if late |
|---|---|---|
| 1 July to 30 September | 28 October | 28 November |
| 1 October to 31 December | 28 January | 28 February |
| 1 January to 31 March | 28 April | 28 May |
| 1 April to 30 June | 28 July | 28 August |
Miss a deadline and you owe the super guarantee charge, not the contribution. That is the shortfall plus nominal interest of 10% a year, which the ATO states is not tax deductible.