Super Guarantee Calculator
From 1 July 2025 the super guarantee rate is 12%. From 1 July 2026, Payday Super requires contributions to be received by the employee's super fund within 7 business days of payday. This calculator handles both modes.
Quarterly vs Payday Super
Quarterly mode applies for the June 2026 quarter and earlier, where contributions must reach the fund by the 28th day after the quarter end. Payday Super applies from 1 July 2026 onwards, where contributions must reach the fund within 7 business days of each payday.
Both modes use the same 12% rate on Ordinary Time Earnings (OTE). The Maximum Contribution Base of $62,500/quarter (FY 2025-26) caps the OTE that the SG is calculated on in quarterly mode.
Late or missed contributions trigger the Super Guarantee Charge (SGC), which must be lodged via an SGC statement and includes the unpaid SG plus nominal interest and an admin fee.
Quarterly due dates
Contributions must be received by the employee's super fund (not just paid by you) by the cut-off date.
| Quarter | Period | Due date |
|---|---|---|
| Q1 | July – September | 28 October |
| Q2 | October – December | 28 January |
| Q3 | January – March | 28 April |
| Q4 | April – June | 28 July |