Work out the employer super guarantee (SG) contribution at the 12% rate for 2025-26, depending on how your salary is quoted.
Superannuation is Australia's compulsory retirement savings system. Your employer must pay the super guarantee — 12% of your ordinary time earnings from 1 July 2025 — into a super fund for you. This is separate from your salary: when a job is advertised as "$80,000 plus super", you receive $80,000 in wages and $9,600 goes into super.
If a package is quoted as "including super", the headline figure already contains the contribution, so your cash wage is lower (package ÷ 1.12). Super contributions are generally taxed at 15% inside the fund rather than your marginal rate, which is why salary sacrificing extra into super can be tax-effective. The super guarantee reached its final legislated rate of 12% in 2025-26.