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🇦🇺 Australia12% SGATO Rates2026–27

Superannuation Calculator Australia 2026

Estimate employer Super Guarantee at 12% of ordinary time earnings, concessional cap room ($30,000), and Division 293 above $250,000. Built like a retirement match planner for Australian employees.

By Sammy S. · Founder · AuthorUpdated for 2026

12%
Super Guarantee rate
$30,000
Concessional cap
$250,000
Div 293 threshold
$12,000
SG on $100,000 OTE

Calculate Australian super (AUD)

Enter OTE or salary, optional salary sacrifice, and review SG, cap room, and Div 293 — results update instantly.

Your inputs

OTE, optional concessional extras (2026–27)

A$

Employer Super Guarantee is modelled at 12% of this OTE base.

A$

Salary sacrifice or personal deductible concessional — shares the $30,000 cap with employer SG.

Div 293 threshold $250,000. Does not model preservation age, TRIS, fund earnings tax, non-concessional caps, or carry-forward unused cap.

Employer Super Guarantee

12% SG

$12,000

12% of $100,000 OTE

Extra concessional$0
Total concessional$12,000
Cap ($30,000)Room $18,000
Div 293 income base$100,000
Combined (base + low-tax CC)$112,000
Div 293 excess$0
Div 293 tax (estimate)$0
  • •Employer Super Guarantee modelled at 12% of ordinary time earnings (ATO from 1 Jul 2025).
  • •Concessional cap room remaining: $18,000 of $30,000 (2026–27).
  • •Division 293 not estimated as payable — combined $112,000 is at or below the $250,000 threshold.
  • •Division 293 income is simplified (defaults to OTE). Reportable fringe benefits and certain losses are not modelled — confirm with the ATO.
  • •Does not model non-concessional caps, carry-forward unused cap, contributions tax inside the fund, or preservation age access.
How to use
1
Enter ordinary time earnings
Use annual OTE or a salary proxy in AUD — employer Super Guarantee is modelled on this base.
2
Add optional concessional extras
Salary sacrifice or personal deductible concessional amounts count toward the annual cap with employer SG.
3
Review SG, cap room, and Div 293
See employer SG, remaining concessional room (or excess), and a simplified Division 293 estimate.
Key rates (2026–27)
Super Guarantee rate12% of ordinary time earnings (ATO from 1 Jul 2025)
Concessional contributions cap$30,000 (2026–27)
Division 293 threshold$250,000 combined income + low-tax concessional

SG 12% of OTE

Salary examples
$80,000$100,000$150,000$200,000$250,000$300,000
Hub
Superannuation Australia

Employer SG, concessional room, and Division 293 estimates.

Employer Super Guarantee, concessional cap room, and Division 293 estimates above come from the ordinary time earnings (OTE), optional salary-sacrifice / personal deductible concessional amounts, and optional Division 293 income base you enter — not a live ATO feed. Rates and thresholds match published ATO 2026–27 guidance. Below are the formulas, steps, and worked examples from the same engine as the live calculator.

Worked example — OTE $100,000

OTE $100,000 — employer SG only

OTE$100,000
Employer SG$12,000
Concessional room$18,000
Div 293 tax$0

$100,000 × 12% = $12,000 SG; room $18,000; Div 293 $0

Worked example — Division 293 applies

OTE $240,000 — Division 293 applies

OTE$240,000
Employer SG$28,800
Combined$268,800
Div 293 taxable$18,800
Div 293 tax$2,820

SG $28,800; combined $268,800; Div 293 ≈ $2,820

ATO-style lesser-of illustration

Combined excess $5,000; taxable $5,000; Div 293 ≈ $750 (ATO-style lesser-of)

Formulas

  • Employer Super Guarantee: SG = OTE × 12%
  • Total concessional: Total CC = Employer SG + salary sacrifice / personal deductible concessional
  • Concessional cap room: Room = max(0, $30,000 − Total CC)
  • Excess concessional: Excess = max(0, Total CC − $30,000)
  • Low-tax concessional (Div 293): Low-tax CC = min(Total CC, $30,000) — excess concessional is excluded
  • Division 293 combined: Combined = Div 293 income base + low-tax concessional
  • Division 293 taxable amount: Taxable = min(max(0, Combined − $250,000), low-tax CC)
  • Division 293 tax: Tax ≈ Taxable × 15%
  • Rounding: All AUD amounts rounded to the nearest cent (2 decimal places)

SG rate 12% · same engine as the live calculator.

Calculation steps

  1. Start with ordinary time earnings
    OTE / salary proxy (AUD annual)

    Employer Super Guarantee is modelled on OTE. Use your ordinary time earnings figure when available; salary is a common proxy for planning.

  2. Compute employer Super Guarantee
    SG = OTE × 12%

    ATO Super Guarantee rate from 1 July 2025 is 12% for 2026–27.

  3. Add optional concessional extras
    Salary sacrifice / personal deductible concessional (AUD)

    Extras count toward the concessional contributions cap along with employer SG. This tool does not model non-concessional contributions or carry-forward unused cap.

  4. Compare to the concessional cap
    Cap $30,000 (2026–27)

    Room remaining is cap minus total concessional (or excess if over). Excess concessional is outside the Division 293 low-tax amount in this model.

  5. Set the Division 293 income base
    Defaults to OTE when left blank

    ATO Division 293 income can also include reportable fringe benefits and certain losses. Those items are not modelled — the optional income-base field is a simplified proxy.

  6. Estimate Division 293 tax
    Lesser of combined excess over $250,000 and low-tax concessional, × 15%

    Matches the ATO lesser-of approach used in published Division 293 examples for high-income earners.

Key takeaways — Australia Superannuation

  • Employer Super Guarantee is 12% of ordinary time earnings for 2026–27 (ATO from 1 July 2025).
  • The concessional contributions cap is $30,000 — employer SG and salary sacrifice share that room.
  • Division 293 can add 15% once combined income + low-tax concessional exceeds $250,000.
  • Example: $100,000 OTE → SG $12,000, room $18,000, Div 293 $0.
  • Example: $240,000 OTE → SG $28,800, combined $268,800, Div 293 ≈ $2,820.
Jump to calculator →$100,000 OTE example →

Super Guarantee, cap room, and Division 293

Same engine as the live calculator. Example at 12% SG: $100,000 × 12% = $12,000 SG; room $18,000; Div 293 $0

Employer Super Guarantee

SG = OTE × 12%

$100,000 OTE → $12,000 SG

Concessional cap room

Room = $30,000 − (SG + extras)

At $100,000 OTE with no extras: room $18,000

Division 293 (simplified)

Tax ≈ min(combined excess, low-tax CC) × 15%

$240,000 OTE → Div 293 ≈ $2,820

What is the Super Guarantee?

The Super Guarantee (SG) is the minimum employer contribution into your super fund, expressed as a percentage of ordinary time earnings. For 2026–27 the rate is 12% (ATO from 1 July 2025).

Think of SG like a mandatory employer “match” on your OTE — at $100,000 OTE, employer SG is $12,000 before any salary sacrifice you add.

Concessional contributions and the annual cap

Concessional contributions generally include employer SG plus salary sacrifice and personal deductible contributions. The annual concessional cap for 2026–27 is $30,000 (ATO).

Amounts above the cap are treated as excess concessional in this model and are excluded from the Division 293 low-tax concessional amount. Carry-forward unused cap is not modelled.

Division 293 for higher incomes

Division 293 can apply an extra 15% tax on concessional contributions once combined income plus low-tax concessional contributions exceed $250,000 (ATO threshold from 2017–18 onwards).

Example: $240,000 OTE with employer SG only → combined $268,800, Div 293 estimate $2,820. The taxable amount is the lesser of the combined excess and low-tax concessional contributions.

Division 293 income base (simplified)

This calculator defaults the Division 293 income base to your OTE. ATO Division 293 income can also include reportable fringe benefits and certain losses — those items are not modelled.

You can override the income base in advanced inputs. An ATO-style illustration with income base $240,000 and $15,000 concessional (OTE $0) yields Div 293 ≈ $750 on taxable $5,000.

How this compares to a 401(k) match

Employer SG is the Australian analogue of a mandatory employer contribution — unlike a typical US 401(k) match, SG is required on OTE at 12% (subject to ATO rules), not optional matching formulas.

Salary sacrifice is closer to elective deferrals: it can top up concessional contributions toward the annual cap, but may interact with Division 293 at higher incomes. Use our 401(k) match calculator for US plan math.

SG, concessional cap & Division 293 facts

Sourced from ATO key superannuation rates and thresholds (2026–27).

Super Guarantee rate12% of ordinary time earnings (ATO from 1 Jul 2025)
Concessional contributions cap$30,000 (2026–27)
Division 293 threshold$250,000 combined income + low-tax concessional
Division 293 rate15% on the taxable amount (ATO)

Super Guarantee on common OTE amounts

Engine-sourced ladder — employer SG only. Open an amount page for a dedicated FAQ.

OTEEmployer SGCap roomDiv 293
$80,000$9,600$20,400$0
$100,000$12,000$18,000$0
$150,000$18,000$12,000$0
$200,000$24,000$6,000$0
$250,000$30,000$0$4,500
$300,000$36,000$0$4,500

Myths vs facts

Myth: Super Guarantee is optional if I already salary sacrifice.

Employers generally still owe SG at 12% of OTE (ATO). Salary sacrifice is additional concessional — it does not replace SG in this model.

Myth: I can always contribute $30,000 on top of employer SG.

The $30,000 cap includes employer SG. At $100,000 OTE, SG is already $12,000, leaving about $18,000 of room.

Myth: Division 293 only starts if my salary is above $250,000.

The test uses combined income plus low-tax concessional. At $240,000 OTE, SG alone produces combined $268,800 and Div 293 ≈ $2,820.

Myth: Excess concessional contributions still attract Division 293 in full.

This model follows the ATO approach that Division 293 applies to low-tax concessional amounts within the cap — excess concessional is excluded from that low-tax amount.

Glossary

Super Guarantee (SG)
Minimum employer contribution into super — 12% of ordinary time earnings for 2026–27 (ATO).
Ordinary time earnings (OTE)
The earnings base used for Super Guarantee. Salary is often used as a planning proxy; check your employer’s OTE definition for precision.
Concessional contributions
Generally taxed contributions such as employer SG, salary sacrifice, and personal deductible contributions — subject to the annual concessional cap.
Concessional contributions cap
$30,000 for 2026–27 (ATO). Total concessional above this is modelled as excess.
Division 293
Extra 15% tax that can apply when combined income plus low-tax concessional contributions exceed $250,000 (ATO).

Common super planning mistakes

Treating salary as always equal to OTE
SG is based on ordinary time earnings. Bonuses, overtime, and some allowances can differ — use the OTE figure from your employer or payslip guidance when available.
Ignoring the concessional cap when salary sacrificing
Employer SG plus extras share the $30,000 cap. At $230,000 OTE + $10,000 extra, total concessional is $37,600 — above the cap in this model.
Assuming Division 293 never applies below $250,000 salary
The threshold is on combined income plus low-tax concessional, not salary alone. At $240,000 OTE, employer SG alone can push combined above $250,000.
Expecting this tool to model TRIS or access age
Preservation age, transition-to-retirement income streams, and fund earnings tax inside the fund are excluded — see methodology.

Who this helps

Employees checking SG + salary sacrifice
See how employer SG and extras fill the concessional cap before you commit to sacrifice.
Higher earners near Division 293
Estimate whether combined income plus concessional contributions may attract the extra 15% tax.
People comparing AU super to US/Canada
Frame SG like a mandatory employer contribution versus 401(k) match or RRSP room — then use the twin tools for those systems.

Checklist before you salary sacrifice

  • Confirm OTE (or a clear salary proxy) before modelling employer SG.
  • Add known salary sacrifice / personal deductible concessional amounts against the $30,000 cap.
  • If income approaches $250,000, review the Division 293 estimate and income-base assumptions.
  • Remember reportable fringe benefits and certain losses are not modelled in the Div 293 income base.
  • Do not treat this as advice on preservation age, TRIS, or fund investment tax.
  • Confirm caps and thresholds on ATO key super rates for your year.

Amount pages

$80,000 OTE$100,000 OTE$150,000 OTE$200,000 OTE$250,000 OTE$300,000 OTE

Related tools

Limitations

Does not model preservation age, TRIS, fund earnings tax, non-concessional contributions, carry-forward unused cap, or full ATO Division 293 income (RFB / certain losses). Div 293 income defaults to OTE. For take-home pay see Australia paycheck calculator; for sole traders see sole trader calculator Australia; for GST see GST calculator Australia; for US employer match see 401(k) match calculator.

Australia Superannuation calculator FAQ

The Super Guarantee rate is 12% of ordinary time earnings for 2026–27 (ATO from 1 July 2025). Example: $100,000 OTE → employer SG $12,000.

OTE is the earnings base used for Super Guarantee. This calculator accepts annual OTE or a salary proxy. Bonuses and some allowances may be treated differently under ATO OTE rules — confirm with your employer or the ATO.

The concessional cap is $30,000 for 2026–27 (ATO). Employer SG and salary sacrifice / personal deductible concessional amounts share that room. At $100,000 OTE with no extras, room is $18,000.

Yes. Total concessional = employer SG + extras. The cap is $30,000; room is what remains after SG and any extras you enter.

Division 293 can apply an extra 15% tax on concessional contributions for higher-income earners once combined income plus low-tax concessional exceeds $250,000 (ATO). Example at $240,000 OTE: Div 293 ≈ $2,820.

Combined = Div 293 income base + low-tax concessional (capped at $30,000). Taxable amount = the lesser of combined excess over $250,000 and low-tax concessional. Tax ≈ taxable × 15%.

Employer SG is $28,800, so combined income + low-tax concessional is $268,800, which exceeds $250,000. Estimated Div 293 is $2,820.

With Div 293 income base $240,000, concessional $15,000, and OTE $0, combined excess is $5,000, taxable amount $5,000, and Div 293 ≈ $750 — the lesser-of rule.

No. Division 293 income defaults to OTE as a simplified proxy. Reportable fringe benefits and certain losses that can form part of ATO Div 293 income are not modelled — override the income base if you have a better figure, and confirm with the ATO.

No. This tool covers employer SG, optional concessional extras, the concessional cap, and a simplified Division 293 estimate. Non-concessional caps and bring-forward are excluded.

No. Unused prior-year concessional cap is not modelled. Figures assume the standard annual cap only.

Employer SG is similar in spirit to employer retirement funding, but it is a mandatory 12% of OTE rather than a discretionary match formula. Salary sacrifice is closer to elective deferrals against a contribution cap. Use the 401(k) match calculator for US plan math.

No. Figures use published ATO rates and thresholds for modelling only. Confirm your Super Guarantee, contribution caps, and Division 293 position with the ATO or a licensed adviser.

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