Salary package and super calculator
Work out the base salary and employer super inside a total package, or what a base salary is worth once super is added.
Base salary
$107,143
excluding super
Employer super
$12,857
12% super guarantee
Total package
$120,000
salary plus super
What that means for your pay
- Base salary
- $107,142.86
- Super
- $12,857.14
- Total package
- $120,000
- Income tax and Medicare levy on base
- − $24,805.72
- Estimated take-home pay
- $82,337.14
- Take-home per fortnight
- $3,167
Base salary versus total package
Employers quote pay in two ways. A base salary plus super means super is paid on top. A total package (or total remuneration) includes super, so your taxable salary is lower than the headline figure.
- $100,000 plus super is a package of $112,000, with $12,000 going to super.
- A $120,000 package including super is a base salary of about $107,143, with $12,857 going to super.
To find the base salary inside a package, divide the package by 1 plus the super rate. In 2026–27 that is package ÷ 1.12.
Super guarantee rate by financial year
| Financial year | Super guarantee | Max. contribution base (annual) |
|---|---|---|
| 2026–27 | 12% | $270,830 |
| 2025–26 | 12% | $250,000 |
| 2024–25 | 11.5% | $260,280 |
For years before 2026–27 the ATO set the maximum contribution base per quarter; the annual figure shown is four quarters. Source: ATO super guarantee rates.
Frequently asked questions
Is super paid on my whole salary?
Employers must pay the super guarantee on ordinary time earnings (called qualifying earnings under Payday Super from 1 July 2026), which broadly covers your normal hours, most allowances and bonuses but generally not overtime. The minimum stops accruing above the maximum contribution base ($270,830 for 2026–27), although many employers pay on the full salary.
Is super taxed?
Employer contributions are generally taxed at 15% inside your super fund, not as part of your income tax. Higher rates can apply to very high incomes. This calculator shows the contribution before that fund tax.
What is salary sacrifice?
Salary sacrifice is an arrangement to have part of your pre-tax salary paid into super or towards approved benefits. It reduces your taxable income. This calculator does not model salary sacrifice.
Next step
Once you know your base salary, use the salary calculator to see your take-home pay, or read salary package vs base salary.
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Estimates only. Calculations are estimates only and are provided for general information. They do not constitute tax or financial advice. Your actual tax depends on your full circumstances, including deductions, other income and offsets. Check the ATO website or speak to a registered tax agent before making decisions.