Superannuation Calculator Australia 2025–26
Australia’s compulsory superannuation system is one of the most important parts of your pay. Use the WageCalc superannuation calculator to see exactly how much super your employer must pay, how salary sacrifice affects your super balance, and what Division 293 tax means for high earners.
Super Guarantee Rate 2025–26: 12%
From 1 July 2025, the Super Guarantee (SG) rate is 12% — the highest it has ever been. This rate is now legislated to remain at 12% permanently. Your employer must contribute 12% of your ordinary time earnings into your superannuation fund on top of your salary.
| Financial Year | Super Guarantee Rate |
|---|---|
| 2021–22 | 10.0% |
| 2022–23 | 10.5% |
| 2023–24 | 11.0% |
| 2024–25 | 11.5% |
| 2025–26 onwards | 12.0% (permanent) |
How to Calculate Superannuation
Super is calculated differently depending on whether super is included in your salary or on top:
- Super on top (default): Super = Gross Salary × 12%. On a $70,000 salary, super = $8,400/year paid by your employer on top.
- Salary includes super (package): Base = Package ÷ 1.12. On a $78,400 package, base = $70,000, super = $8,400.
Use the WageCalc pay calculator and toggle “Salary Includes Super” to switch between both scenarios instantly.
Salary Sacrifice Super: Reduce Your Tax
Salary sacrificing into super lets you contribute pre-tax dollars, reducing your taxable income and income tax. For example, sacrificing $10,000 extra into super on a $90,000 salary reduces your taxable income to $80,000 — saving approximately $3,000 in income tax.
The concessional contributions cap is $30,000 per year for 2025–26 (including employer SG contributions). Concessional contributions are taxed at 15% inside the fund — much lower than most marginal tax rates.
Division 293 Tax for High Earners
If your income plus concessional super contributions exceeds $250,000, you pay an additional 15% tax on your concessional contributions — known as Division 293 tax. This brings the effective contribution tax rate to 30% (15% inside the fund + 15% Division 293).
Super Contribution Caps 2025–26
| Contribution Type | Cap 2025–26 | Tax Rate in Fund |
|---|---|---|
| Concessional (pre-tax: employer SG + salary sacrifice) | $30,000 | 15% |
| Non-concessional (after-tax personal contributions) | $110,000 | 0% |
Related Calculators
Australian Pay Calculator | Tax Brackets 2025–26 | HECS Repayment Calculator