Super guarantee
The minimum percentage of your earnings your employer must pay into your super fund by law.
The Super Guarantee is the compulsory employer contribution, set at 12% of ordinary time earnings for FY2025-26 after a decade of legislated increases from 9%.
It is calculated on ordinary time earnings, which covers your regular wage, commissions, shift loadings and paid leave, but generally excludes overtime. Employers must pay it at least quarterly, and increasingly with each pay cycle.
The contribution is on top of your salary if you are paid a base wage, but inside it if your contract is expressed as a total remuneration package. Reading which basis applies is essential when comparing job offers.
What 12% adds to an $90,000 salary
Your employer contributes $10,800 a year on top of your wage. Over a thirty-year career with investment returns compounding, that stream is worth vastly more than the sum of the contributions.
The bit people get wrong
Unpaid super is more common than most employees realise. Check that contributions actually appear in your fund each quarter — an employer in financial difficulty often stops paying super long before they stop paying wages.
Common questions
What is the super guarantee rate in FY2025-26?
12% of ordinary time earnings, the final step in the legislated increase from 9% that began over a decade ago.
Do contractors get super?
Often yes. If you are paid mainly for your labour under a contract, you may be an employee for super purposes even with an ABN, and the business must pay super.
What do I do if my employer has not paid?
Check your fund statements and myGov first, raise it with your employer, then lodge an unpaid super enquiry with the ATO. They have recovery powers and can charge the employer penalties.
Run your own numbers