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The Metier Group
Free Tool by The Metier Group

Super Guarantee Calculator

Calculate the superannuation guarantee your employer must pay — or what you owe as an employer — based on the current 12% SG rate (FY2025–26).

Enter Wage Details

$
Include Annual Leave Loading?

Managing super for your employees?

We handle payroll, STP, and super compliance for Perth businesses.

Bookkeeping & Payroll Services

Annual Super Guarantee

$9,600

on OTE of $80,000/year

Super Contributions Summary

Annual OTE (before cap)$80,000
OTE used for SG (after cap)$80,000
SG Rate12%
Annual Super$9,600
Quarterly Super (due dates below)$2,400
Monthly Super$800
Weekly Super$185

Quarterly Payment Due Dates

Q1 (Jul–Sep)$2,400 due 28 October
Q2 (Oct–Dec)$2,400 due 28 January
Q3 (Jan–Mar)$2,400 due 28 April
Q4 (Apr–Jun)$2,400 due 28 July

Contributions must be received by the super fund by the due date — not just paid from your account. Late contributions attract the Superannuation Guarantee Charge (SGC) which is not tax-deductible.

Frequently Asked Questions

Is super paid on overtime?

Generally no. Super is calculated on Ordinary Time Earnings (OTE), which excludes overtime unless the overtime is a regular, predictable pattern — check the relevant Award or enterprise agreement.

What happens if I don't pay super on time?

Late super triggers the Superannuation Guarantee Charge (SGC) — a non-deductible penalty consisting of the unpaid amount, an interest component (10% p.a.), and an administration fee. You must also lodge an SGC statement with the ATO.

Disclaimer

This calculator is provided by Metier 2020 Pty Ltd (trading as The Metier Group) for general information purposes only and does not constitute financial or taxation advice. The 12% SG rate applies from 1 July 2025. The maximum contribution base ($67,707.50/quarter for FY2026-27) is set by the ATO annually. Super obligations vary depending on your Award, enterprise agreement, and employment contract. Confirm obligations with your accountant or payroll provider.