The rate for 2026/27
The general super guarantee percentage is 12% for payments in the 2026/27 income year. A simple estimate multiplies eligible ordinary time earnings by this percentage.
Ordinary time earnings matter
The contribution base is not always identical to total gross pay. Ordinary hours, some allowances, bonuses and commissions may be included, while overtime can be treated differently.
Eligibility and maximum base
Worker classification, age and work circumstances can affect eligibility. The maximum contribution base can also cap the earnings on which the statutory minimum must be paid.
Contribution estimate is not account growth
Investment returns, fees, insurance premiums, contribution tax and voluntary contributions determine how a super balance changes after money enters the fund.
Common questions
Frequently asked questions
Official source and scope
Australian Taxation Office: super guaranteeRule period: Current published rules within the guide’s stated period and scope
Next scheduled review: 15 December 2026
The guide’s rule statements, scope and linked calculator were reviewed against the primary source shown on the page.
This guide explains general rules and does not replace personalised tax, financial, employment or legal advice. For exact filing, payroll, lending or compliance decisions, use the official source and professional guidance where needed.