Published: 27 March 2026

How Much Super Should Your Employer Pay? A Complete Guide for FY 2025-26

If you've ever looked at your payslip and wondered whether your employer is paying the right amount of super, you're not alone. Superannuation is your money for retirement, and understanding exactly how much your employer should be contributing is essential for every Australian worker. Whether you're working full-time, part-time, or casually, you have rights when it comes to super payments.

In this guide, we'll break down exactly how much super your employer should be paying you in the 2025-26 financial year, who qualifies for super, and what you can do if you think you're not receiving your full entitlements. By the end, you'll know how to check your super payments and ensure you're getting every dollar you deserve.

The Super Guarantee Rate for FY 2025-26

For the financial year 2025-26, the Superannuation Guarantee (SG) rate is 12% of your ordinary time earnings. This is the minimum percentage that employers must contribute to your super fund on top of your regular wages or salary. This 12% rate represents the final target of a gradual increase that started from 9.5% several years ago.

This means for every $100 you earn in ordinary time earnings, your employer must contribute at least $12 to your super fund. Over a year, this adds up significantly. For example, if you earn $70,000 per year, your employer should be contributing $8,400 to your superannuation. You can use our Superannuation Calculator to see exactly how much you should be receiving based on your salary.

Here's how the SG rate has progressed in recent years:

It's important to note that some employment awards or agreements may require employers to pay more than the minimum 12%. Always check your specific award or contract to see if you're entitled to higher super contributions. If you're unsure about your total compensation package, our Take-Home Pay Calculator can help you understand your complete pay breakdown.

What Counts as Ordinary Time Earnings?

Super is calculated on your "Ordinary Time Earnings" (OTE), not necessarily your total gross pay. Understanding what counts as OTE helps you verify that your employer is calculating your super correctly. OTE is a specific term defined by the ATO, and it includes some payments while excluding others.

The following payments generally count as OTE and should have super paid on them:

• Your base salary or wages for ordinary hours of work
• Shift loadings and allowances (except expense reimbursements)
• Commissions and most bonuses
• Paid annual leave, sick leave, and long service leave
• Payments in lieu of notice

However, the following payments generally do NOT count as OTE:

• Overtime payments for hours worked outside your ordinary hours
• Expense allowances that are fully spent on work-related costs
• Reimbursements for work-related expenses
• Benefits subject to fringe benefits tax
• Lump sum termination payments for unused leave

This distinction is important because if you regularly work overtime, your employer isn't required to pay super on those additional hours. For example, if your base salary is $60,000 but you earn an additional $10,000 in overtime, your employer only needs to pay super on the $60,000 (which equals $7,200 at 12%), not the full $70,000. To understand how your income tax interacts with your super, try our comprehensive tax calculator.

Who Is Eligible for Employer Super Payments?

Not every worker in Australia automatically receives super contributions. Your employer must pay super for you if you meet certain eligibility criteria. Understanding these rules helps you know whether you should be receiving super and when to speak up if you're not.

Generally, you're eligible for employer super contributions if:

• You're aged 18 or over and earn $450 or more (before tax) in a calendar month
• You're under 18, work more than 30 hours per week, AND earn $450 or more in a calendar month

These rules apply regardless of whether you're full-time, part-time, or casual. The $450 monthly threshold is calculated before tax, so it's based on your gross earnings. If you have multiple jobs, each employer assesses your eligibility separately. This means if you earn $400 per month from one job and $400 from another, neither employer is required to pay super, even though your combined income is $800.

Some contractors may also be entitled to super if they're engaged primarily for their labour. The ATO has specific tests to determine contractor eligibility. If you're working as a contractor but you're not sure if you should be receiving super, it's worth checking with the ATO or a registered tax agent. Understanding your full financial picture, including Medicare Levy obligations, is important for all workers.

Real-World Examples: How Much Super Should You Receive?

Let's look at some practical examples to help you understand exactly how much super your employer should be paying based on different income levels and work arrangements. These calculations assume the 12% SG rate for FY 2025-26.

Remember that employers must pay super at least quarterly, but many choose to pay monthly or with each pay cycle. If you're paid fortnightly, your super contribution might appear as a separate amount on your payslip or be accumulated and paid in bulk each quarter. Check your payslip carefully to see how and when your super is being contributed.

If you're managing HECS-HELP repayments alongside your super, remember that these are calculated independently. Your employer withholds additional tax for HELP repayments based on your taxable income, while super contributions are paid directly to your super fund and don't affect your HELP calculations.

When and How Should Super Be Paid?

Employers are legally required to pay super contributions at least four times per year, with strict due dates for each quarter. While many employers choose to pay more frequently (such as monthly or with each pay cycle), they must meet these minimum quarterly obligations to avoid penalties.

The quarterly due dates for FY 2025-26 are:

If your employer misses these deadlines, they may be liable for the Superannuation Guarantee Charge (SGC), which includes the unpaid super amount, interest, and an administration fee. Importantly, the SGC is not tax-deductible for employers, which gives them a strong incentive to pay on time.

Starting from 1 July 2026, new "payday super" rules will require employers to pay super at the same time as salary and wages. This change aims to make it easier for employees to track their super and reduce instances of unpaid super. You can check your super payments by reviewing your payslip, logging into your super fund's online portal, or checking your myGov account linked to the ATO.

What If Your Employer Isn't Paying Enough Super?

If you suspect your employer isn't paying the correct amount of super, it's important to take action. Unpaid super can significantly impact your retirement savings, and the ATO takes super non-compliance seriously. There are several steps you can take to resolve the issue.

First, gather evidence by checking your payslips, super fund statements, and myGov account. Calculate what you believe you should have received based on your ordinary time earnings and the 12% SG rate. If you find a discrepancy, raise the issue with your employer directly. Sometimes, errors are genuine mistakes that can be quickly corrected.

If your employer doesn't resolve the issue, you can report unpaid super to the ATO through your myGov account or by calling the ATO directly. The ATO will investigate on your behalf and can compel your employer to pay any outstanding amounts plus penalties. You have up to five years to report unpaid super, but it's best to address issues as soon as possible.

To boost your super beyond the minimum employer contributions, consider salary sacrificing additional amounts. This allows you to contribute pre-tax income to your super, potentially saving on income tax while building your retirement savings faster.

Summary: Key Points to Remember

Understanding how much super your employer should pay is essential for protecting your retirement savings. Here are the key takeaways for FY 2025-26:

• The minimum Super Guarantee rate is 12% of your ordinary time earnings
• You must earn at least $450 per month (before tax) to be eligible
• If you're under 18, you must also work more than 30 hours per week
• Super is calculated on ordinary time earnings, which generally excludes overtime
• Employers must pay super at least quarterly by specific due dates
• You can check your super through your payslip, super fund portal, or myGov
• If your employer isn't paying correctly, you can report it to the ATO

Taking control of your super starts with knowing your rights. Use our Superannuation Calculator to calculate exactly how much you should be receiving and plan for a secure retirement. Remember, even small differences in super contributions today can compound into significant amounts over your working life, so it's worth ensuring you're getting every dollar you're entitled to.