Super guarantee cap calculator 2026-27
Under payday super, each employer only has to pay the 12% super guarantee on the first $270,830 of your qualifying earnings each financial year. See when your super stops, what you receive and how much concessional cap is left.
- 2026-27 tax year
- Rates verified against the ATO on
- Sources · How we calculate · How we check
Estimated employer super guarantee, 2026‑27
$32,499.60
Your earnings reach the $270,830 base in pay 11 of 12. SG is due on only part of that pay (or all of it if the base lands exactly at its end), and none on later pays from this employer.
Concessional cap used: $32,499.60 of $32,500
Employer SG Your salary sacrifice
| Qualifying earnings | $300,000 |
| Earnings with no compulsory SG (above the base) | $29,170 |
| Employer SG at 12% | $32,499.60 |
| Your salary sacrifice to super | $0 |
| Cap room left after this employer's SG (before carry-forward) | $0.40 |
One employer, even pay from 1 July, no other concessional contributions.
Examples at different salaries
Paid fortnightly, one employer, no salary sacrifice, 2026-27.
| Qualifying earnings | Employer SG | Cap room left after SGCap room |
|---|---|---|
| $150,000 | $18,000 | $14,500 |
| $200,000 | $24,000 | $8,500 |
| $250,000 | $30,000 | $2,500 |
| $270,830 | $32,499.60 | $0.40 |
| $300,000 | $32,499.60 | $0.40 |
| $400,000 | $32,499.60 | $0.40 |
| $500,000 | $32,499.60 | $0.40 |
At $270,830 and above, SG is capped at $32,499.60, which uses almost all of the $32,500 concessional cap. Salary sacrifice above that is excess unless you have carry-forward room.
How we calculate
- Employer SG = 12% x qualifying earnings, up to $270,830 in the financial year. Earnings above the base attract no compulsory SG.
- The base equals the concessional cap ($32,500) divided by the SG rate, rounded down to the nearest $10.
- It applies to earnings paid from 1 July 2026, to the earnings each employer pays you. Someone with several employers can receive SG from each. An award or agreement can require more super, and employers can choose to pay more.
- The pay in which you reach the base assumes even pay each period from 1 July. Bonuses, actual pay dates, 27-fortnight years and part-year employment change it.
- Cap room = concessional cap minus this employer's SG and your salary sacrifice. It ignores other employers' contributions, personal deductible contributions and carry-forward.
Questions
Does salary sacrifice count toward the maximum contribution base?
Yes. Amounts you salary sacrifice to super still count as qualifying earnings. Amounts sacrificed to other benefits, such as a novated lease, do not.
I have two jobs. Do both employers stop at $270,830?
The base is applied to the earnings each employer pays you, so you can receive SG from each. Contributions from all employers count toward the $32,500 concessional cap. If you expect SG from several employers to take you over the cap, you can apply to the ATO for an employer shortfall exemption certificate; your employer may still choose to keep paying. ATO: opt-out for high-income earners with multiple employers.
Why is the base $270,830 this year?
It is set so that SG at the maximum ($32,499.60) stays within the $32,500 concessional cap: $32,500 divided by 12%, rounded down to the nearest $10.
What changed with payday super?
What payday super changed, and how to check your super arrived. From 1 July 2026 the maximum contribution base is an annual amount tracked across the financial year. Before that it was a quarterly limit: $62,500 a quarter in 2025-26.