Current SG rate is 12%.
Concessional cap: $30,000.00/year (incl. employer SG).
Employer SG
$10,200.00
per year
Salary Sacrifice
$0.00
per year
Total Super
$10,200.00
per year
What is the Superannuation Guarantee (SG)?
Employers must contribute 12% of your Ordinary Time Earnings (OTE) to your super fund. The maximum contribution base is $250,000.00 per year -- earnings above this do not attract compulsory super.
How does salary sacrifice work?
You can salary sacrifice pre-tax income into super. These contributions are taxed at 15% (contributions tax) instead of your marginal rate. Combined with employer SG, total concessional contributions are capped at $30,000.00 per year.
What is Division 293 Tax?
If your income plus concessional contributions exceeds $250,000.00, you pay an additional 15% tax on contributions (making it 30% total). This ensures high-income earners don't receive disproportionate super tax concessions.
ATO-Aligned: Rates and thresholds are for the 2025-26 financial year. Consult a financial adviser for personalised super strategy advice.
Disclaimer: This calculator provides estimates based on current ATO rates and thresholds for the 2024–25 financial year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax agent before making financial decisions. Read our terms
Related Calculators
Reverse Tax Calculator
Find the gross salary you need to achieve your desired take-home pay.
Salary Calculator
Calculate your Australian take-home pay after income tax, Medicare levy, and super.
Salary Comparison
Compare two Australian salaries side-by-side with full tax breakdowns.
Employer Cost Calculator
Total employment cost including super, WorkCover, and payroll tax.
Super Drawdown Calculator
Tax on super withdrawals — preservation age and component splits.