Superannuation on $250,000 OTE (Australia 2026)
This page models Australian Super Guarantee, concessional cap room, and Division 293 at $250,000 ordinary time earnings for 2026–27. Employer SG at 12% is $30,000. Concessional room remaining is $0 of the $30,000 cap. Division 293 estimate ≈ $4,500 (combined $280,000). Use the calculator below to add salary sacrifice or adjust the Div 293 income base.
By Sammy S. · Founder · AuthorUpdated for 2026
Calculate from $250,000 OTE
Pre-filled with $250,000. Add salary sacrifice or adjust the Div 293 income base.
Your inputs
OTE, optional concessional extras (2026–27)
Employer Super Guarantee is modelled at 12% of this OTE base.
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$30,000
12% of $250,000 OTE
- •Employer Super Guarantee modelled at 12% of ordinary time earnings (ATO from 1 Jul 2025).
- •Concessional cap room remaining: $0 of $30,000 (2026–27).
- •Division 293 estimate ≈ $4,500 (15% × $30,000). Combined income + low-tax concessional $280,000 exceeds $250,000.
- •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.
SG 12% of OTE
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 $250,000
OTE $250,000 — employer SG only
| OTE | $250,000 |
| Employer SG | $30,000 |
| Concessional room | $0 |
| Div 293 tax | $4,500 |
$250,000 × 12% = $30,000 SG; room $0; Div 293 $4,500
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
- Start with ordinary time earningsOTE / 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.
- Compute employer Super GuaranteeSG = OTE × 12%
ATO Super Guarantee rate from 1 July 2025 is 12% for 2026–27.
- Add optional concessional extrasSalary 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.
- Compare to the concessional capCap $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.
- Set the Division 293 income baseDefaults 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.
- Estimate Division 293 taxLesser 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 — $250,000 OTE
- $250,000 OTE × 12% = $30,000 employer Super Guarantee.
- Cap room $0 of $30,000 with employer SG only.
- Combined Div 293 income (OTE + low-tax CC) = $280,000.
- Division 293 ≈ $4,500 (15% × $30,000).
- Div 293 income defaults to OTE; reportable fringe benefits and certain losses are not modelled.
Breakdown at $250,000 OTE (2026–27)
Combined $280,000
| Ordinary time earnings | $250,000 |
| Employer SG @ 12% | $30,000 |
| Total concessional | $30,000 |
| Concessional room | $0 |
| Div 293 combined | $280,000 |
| Div 293 tax (estimate) | $4,500 |
Employer Super Guarantee at $250,000
At 12% of OTE, employer SG is $30,000 for $250,000 ordinary time earnings.
That SG amount counts toward the $30,000 concessional contributions cap for 2026–27.
Concessional cap room or excess
With employer SG only, $0 of concessional room remains under the $30,000 cap — available for salary sacrifice or personal deductible concessional contributions in this simplified view.
Carry-forward unused prior-year cap is not modelled.
Division 293 check at $250,000
Using OTE as the Div 293 income base, combined income + low-tax concessional is $280,000 against the $250,000 threshold.
Taxable amount $30,000 × 15% ≈ $4,500 Division 293 tax.
When this salary band shows up
$250,000 is a common planning rung on Australian salary ladders — below, near, or above the Division 293 threshold depending on concessional contributions.
Compare take-home pay on the Australia paycheck calculator, or package trade-offs on sole trader vs employee Australia.
Checklist for $250,000
- Confirm $250,000 is ordinary time earnings (or a clear salary proxy).
- Add known salary sacrifice before assuming full remaining room is available.
- Review Division 293 if combined income + concessional may exceed the threshold.
- Do not treat OTE as a complete ATO Div 293 income figure if RFB or losses apply.
- Keep ATO key super rates open for the current year.
Other OTE amounts
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