Business owners need to pay the minimum superannuation guarantee contribution to their employees based on the super guarantee rate for the relevant year.
You can use the Super guarantee contributions calculator tool to work out:
- the amount to be paid
- the super guarantee subtotals of each individual super fund
- the total of all contributions payable.
To use the calculator, visit Superannuation guarantee contributions calculator – ATO.
Last updated: 14 October 2025