Super contributions & balance: learning guide

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Understand the buckets first

Employer payments, salary sacrifice and eligible personal contributions claimed as a deduction generally form concessional (before-tax) contributions. Personal after-tax contributions are a different category with different caps. This model includes only the before-tax bucket; do not enter after-tax payments in the extra-contribution field.

Check the year and the rules

For 2026–27, the general concessional contributions cap is $32,500 and the super guarantee rate is 12%. Employer amounts generally count towards the cap too. Payday Super uses qualifying earnings; eligibility, the maximum contribution base and timing rules matter. Enter actual employer contributions rather than treating 12% of every salary figure as universally correct. See the ATO references below.

A cap is not a contribution recommendation

Carry-forward rules may allow a different limit for eligible people, while multiple funds still share the relevant cap. The tool flags contributions above the general cap but does not establish eligibility or calculate excess tax. Check ATO records and fund receipts; the income year a fund receives money matters.

Tax, fees and time

The default contributions-tax assumption is 15%; additional tax or offsets can apply. An $80,000 earnings example with $9,600 employer and $2,400 extra contributions totals $12,000 before tax and $10,200 after a 15% assumption. This does not calculate the effect on take-home pay, HELP, offsets or benefits. Fees and insurance can reduce balances. Returns vary and may be negative.

What the balance means

In the default first year, $50,000 earns an assumed $2,500; percentage and fixed fees total $450; $10,200 net contributions arrive at year end. The closing balance is $62,250. Later years repeat the same formula. Inflation reduces purchasing power, and super cannot generally be accessed whenever you choose. Preservation and release conditions must be checked separately.

Try it, then question it

Change one input at a time. Explain why the result moved before changing another. Compare your answer with the worked example and read the exclusions before relying on any estimate.

Model boundaries

Constant annual contributions, credited at year end after the selected contributions tax. Return is after assumed earnings tax but before fees. Percentage fees apply to opening balance; a fixed annual fee is then deducted. No insurance, wage growth, government payments, Division 293, low-income offsets, excess-contribution tax or withdrawals. Negative balances are floored at zero. Figures are nominal except the inflation-adjusted result. This is not a salary-sacrifice tax-saving or employer-obligation calculator.

References and verification

Official references checked for this release on 1 November 2026. Rules and product terms can change.

Educational scenarios only. All amounts are AUD. These calculations do not assess your circumstances or recommend a product or strategy. Results are estimates, not forecasts or personal financial, credit or tax advice. Inputs stay in your browser and are not saved automatically. The optional Save control stores a scenario on this device; exported files contain your entered amounts. Check official rules and actual provider terms. Prepared by the Working Wealth editorial team, 1 November 2026; independent professional review is pending.

Super contributions & balance: the learning guide