Super contribution cap calculator
Your employer pays 12% on top of your salary — and every concessional dollar, theirs and your salary sacrifice together, shares one $30,000 cap. See how much room you actually have.
The cap for 2026-27 has not been notified yet — it is indexed to AWOTE in $2,500 steps — so this shows the last published year rather than guessing.
enMoney computes this automatically from the transactions you import — Indian, Australian and US holdings in one ledger, with each regime's own tax rules.
See what enMoney tracksThe Superannuation Guarantee is 12% of ordinary time earnings from 1 July 2025 — the last step of the legislated rise from 9.5%. Your employer's contribution is concessional: taxed at 15% inside the fund rather than at your marginal rate. Salary sacrifice adds to the same bucket.
The concessional cap is $30,000 for FY 2024-25 and FY 2025-26. It is not a fixed number — it indexes to average weekly earnings in $2,500 steps, so it will creep up over coming years. Going over doesn't forfeit the money, but the excess is taxed at your marginal rate (plus a charge), which erases the sacrifice benefit.
SG applies only up to the maximum contribution base — $62,500 per quarter in 2025-26 ($250,000 a year) — so earners above that receive SG on the cap, not on their full salary. And if income plus concessional contributions crosses $250,000, Division 293 adds another 15% tax on part of them.
Frequently asked questions
What is the superannuation guarantee rate in 2025-26?
12% of ordinary time earnings, from 1 July 2025. That completed the legislated rise from 9.5% in 2020-21 via 0.5% annual steps. SG applies up to the maximum contribution base of $62,500 per quarter.
What is the concessional contributions cap?
$30,000 per financial year for 2024-25 and 2025-26, covering employer SG, salary sacrifice and personal deductible contributions combined. It indexes to average weekly ordinary time earnings in $2,500 increments.
What happens if I exceed the concessional cap?
Excess concessional contributions are added to your taxable income and taxed at your marginal rate (with a 15% offset for tax already paid by the fund), plus an interest charge. The contribution still lands in super — you lose the tax arbitrage, not the money.
What is Division 293?
An extra 15% tax on concessional contributions for people whose income plus concessional contributions exceed $250,000 in a year. The threshold is not indexed and has been fixed since 2017-18.