Free calculator · Current rates
Super guarantee calculator
Your SG liability at the current 12% rate, per employee and per quarter — plus what happens to the deduction if a payment lands a day late.
How much superannuation do employers have to pay?
12% of each employee's ordinary time earnings, following the final legislated increase on 1 July 2025. Ordinary time earnings includes most allowances, loadings and shift penalties but excludes overtime. Contributions must reach the fund by 28 October, 28 January, 28 April and 28 July. Late payment triggers the superannuation guarantee charge — the shortfall plus nominal interest plus an administration component — and unlike ordinary super, none of it is deductible.
- Current SG rate: 12% of OTE
- Due 28 Oct, 28 Jan, 28 Apr, 28 Jul
- Must reach the fund, not just be paid
- Late super is never deductible
Calculator
Enter your numbers.
Check it with a person
Calculators handle the arithmetic. What they can't do is spot the deduction you didn't know existed, or the structure issue costing you every year. That's a 15-minute call.
Book a free consultationWhy one day late is disproportionately expensive
Pay super on time and it's an ordinary deductible expense. Miss the date and you owe the superannuation guarantee charge instead: the shortfall calculated on total salary and wages rather than OTE, nominal interest, and an administration fee per employee per quarter — with the whole amount non-deductible. You must also lodge an SG charge statement. There's no small-delay concession.
Because clearing houses take days to process, treat the 21st as your internal deadline. The ATO also cross-matches STP-reported liabilities against fund receipts, so late payments are identified quickly rather than eventually.
Contractors count more often than people expect
Where a contract is wholly or principally for a person's labour, SG applies even against an ABN invoice. In trades, cleaning and creative services this is the most commonly missed liability we find when taking over a payroll — and it accrues silently until a worker asks the ATO about their super.
See our super guarantee and caps guide for contribution caps, carry-forward space and Division 293.
| Quarter | Period | Contribution must reach the fund by |
|---|---|---|
| Q1 | 1 July – 30 September | 28 October |
| Q2 | 1 October – 31 December | 28 January |
| Q3 | 1 January – 31 March | 28 April |
| Q4 | 1 April – 30 June | 28 July |
FAQ
Questions about this calculator.
Is the super rate 11.5% or 12%?
12% from 1 July 2025 — the final step of the legislated increases. Content still quoting 11% or 11.5% relates to earlier years.
Does this calculator include overtime?
Generally no, because overtime isn't ordinary time earnings. But many allowances, loadings and shift penalties are, and misclassifying them is a frequent source of underpayment.
What if I've underpaid super in past quarters?
Lodge an SG charge statement and pay the charge. Voluntary correction is treated far better than an ATO-initiated finding, and directors can be made personally liable for unpaid SG through a director penalty notice — so this is not something to leave.
Does the maximum contribution base still apply?
Yes — SG isn't required on earnings above the quarterly maximum contribution base per employee. High earners on a single employer can reach it, and the threshold is indexed, so check the current figure.
More tools
Other calculators.
Income tax calculator
Estimate your tax, Medicare levy and refund on the current resident rates — then see what a deduction is actually worth at your marginal rate.
Learn more →Work from home calculator
Run both methods side by side — 70 cents per hour against actual apportioned costs — and see the difference in dollars and in tax saved.
Learn more →Vehicle claim calculator
Work out your business-use percentage, compare both methods, and see exactly what twelve weeks of log book records is worth to you.
Learn more →Ready when you are
Talk to a Brisbane tax accountant.
Free 15-minute consultation. No obligation — just clear advice on what you need, what it costs, and what you could be saving.