Super guarantee at 12%: how to check it on your payslip
The super guarantee rate is 12% for 2026-27. That sounds like a one-line check on a payslip: take 12% of the gross and see whether the number matches. In practice the right base is not the gross pay, a few things can make the line differ, and a single year-to-date total is easy to misread. This guide sets out what the 12% applies to, gives the amounts at five salaries, and goes through the checks in the order they are worth doing. The amounts come from the same code as the pay calculator.
1. The rate and what it applies to
The Superannuation Guarantee (Administration) Act 1992 sets the charge percentage at 12 (section 17A). The employer has to make contributions for an employee at that percentage of the employee's qualifying earnings. Qualifying earnings are, in the main, ordinary time earnings. The Act defines ordinary time earnings as earnings for ordinary hours of work, plus over-award payments, shift loading or commission, other than a lump sum paid on termination for unused sick leave, unused annual leave or unused long service leave. Qualifying earnings also include commissions and, under section 10A(1)(h), amounts given up under a salary sacrifice arrangement for super.
Overtime pay for hours beyond ordinary hours is not earnings in respect of ordinary hours, so it is generally outside the base. The detail matters, because a payslip that calls something overtime or an allowance is not the last word, and the ATO publishes guidance on the cases that are unclear. This guide does not decide those.
2. Super at five salaries
| Annual ordinary time earnings | Super per year | Per fortnight | Per month | Per week |
|---|---|---|---|---|
| $55,000 | $6,600.00 | $253.85 | $550.00 | $126.92 |
| $80,000 | $9,600.00 | $369.23 | $800.00 | $184.62 |
| $100,000 | $12,000.00 | $461.54 | $1,000.00 | $230.77 |
| $150,000 | $18,000.00 | $692.31 | $1,500.00 | $346.15 |
| $300,000 | $32,499.60 | $1,249.98 | $2,708.30 | $624.99 |
Each figure is 12% of the salary. The last row is higher than the cap, so the amount stops at $32,499.60. For 2026-27 the maximum contributions base is $270,830 a year. The Act works it out as the concessional contributions cap of $32,500 multiplied by 100 and divided by 12, rounded down to a multiple of $10, which gives $270,830. Earnings above that figure do not attract the guarantee, so the most an employer has to pay in a year for one employee is 12% of $270,830.
3. A payslip example
Here is a fortnightly payslip with three lines. Only some of them are in the base.
| Fortnightly payslip line | Amount | Counts for super? |
|---|---|---|
| Pay for ordinary hours | $2,900.00 | Yes |
| Shift loading | $300.00 | Yes |
| Overtime hours | $450.00 | Generally no |
| Total gross pay | $3,650.00 | n/a |
| Super at 12% of ordinary time earnings ($3,200.00) | $384.00 | n/a |
| Not 12% of total gross pay | $438.00 | n/a |
Reading 12% of the whole gross pay would suggest $438.00. The figure on the base that counts is $384.00. The difference of $54.00 is 12% of the overtime. If the payslip shows $384.00 and you expected $438.00, the line is probably right. If your employer's super is computed on a different base, such as ordinary hours only without the shift loading, the amount would be lower than $384.00, and that is the case to ask about.
4. Checking a year-to-date total
Payslips usually show a year-to-date figure for super as well as for pay. The check is the same as for a single pay, applied to the total. At a salary of $100,000 a year, 13 fortnights is half the year: ordinary time earnings of $50,000 and super of $6,000. If the year-to-date line is lower by about one fortnight's super, $461.54 at that salary, one contribution may be missing or late. Rounding can leave the totals a few cents apart, and a pay that included overtime, a bonus or a back payment will have its own base, so compare the totals only after taking those out.
5. Package or on top?
If a job is advertised as $100,000 plus super, the employer pays super on top of the salary: $12,000.00 a year at 12%. If $100,000 is the package, the salary is $100,000 divided by 1.12, which is $89,285.71, and the super is $10,714.29. Take-home pay is $77,480 a year in the first case and $70,194 in the second, a gap of $7,286. The take-home pay guide goes through the numbers.
6. When the super is due
From 1 July 2026 the Act ties the charge to each payment of qualifying earnings, called a QE day in the Act, instead of to a quarter. The definition of the usual period for a QE day runs from the payday to the seventh business day after it. A contribution that reaches the fund inside that window is counted against the payday. A contribution that arrives later can still be counted in some cases, but the employer may be liable for a shortfall and extra charges. For an employee this means the super from a payday should show in the fund within about a week and a half, so a payslip dated this fortnight with no matching contribution a fortnight later is worth a question.
7. A checklist
- On the payslip, find the ordinary hours pay, shift loading, commission and any over-award payment. Add them. That is your ordinary time earnings for the period.
- Multiply by 0.12. Compare with the super line on the payslip, allowing a few cents for rounding.
- Check the fund. Log in to your super account and match the contribution to the payday, allowing for the seventh business day.
- If you salary sacrifice into super, the amount you give up is added back for the base in section 10A(1)(h), so the employer's contribution should not drop because of the sacrifice.
- If your earnings are above $270,830 for the year, the employer can stop paying once the cap is reached.
If the numbers do not match, ask the employer which earnings the contribution is based on. If the answer does not resolve it, the ATO takes enquiries about unpaid super and the Fair Work Ombudsman can help with underpayments under an award.
8. Limits of this guide
It covers the rate, the base in outline, the annual cap and the timing rule. It does not cover contributions to a defined benefit scheme, employees paid under a contract that is mainly for labour, people under an exemption certificate, or the choice of fund. Whether a particular payment is ordinary time earnings can depend on your award or agreement. This is general information and not advice about your super.
See super in your pay calculationSources
- Superannuation Guarantee (Administration) Act 1992 ss 10A and 17A and the definitions of ordinary time earnings and usual period, in force 1 July 2026
- ATO: Super guarantee (key super rates and thresholds, maximum contribution base)
- ATO: Concessional contributions cap
- Every rate used, with its source and check date: Sources and rates
This calculator is general information, not tax, legal or financial advice. It uses the legislation and official pages listed on the Sources page, and your payslip, award, agreement or tax return may differ. Rates as at 1 November 2026.