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Below the super maximum contributions base, a package consisting only of cash salary and 12% employer super is divided by 1.12 to find cash salary. Dividing by 1.12 is different from subtracting 12% of the package.
Split the offer before comparing it
Job advertisements use “salary”, “package” and “total remuneration” in different ways. Ask for a written cash salary, employer super amount and any other benefits. A car allowance, bonus or insurance benefit can mean the package is more than a simple salary-and-super split.
This tool compares two offers and lets you say whether each includes super. It uses the standard guarantee rate and maximum base for the selected year.
The common arithmetic mistake
On a simple $112,000 package, cash salary is $100,000 and employer super is $12,000. Subtracting 12% of $112,000 would give the wrong answer because the 12% is calculated on salary, not the combined package.
At high incomes, the maximum contributions base changes the statutory minimum calculation. Some employers pay super on the whole salary anyway. Confirm the contract if the offer is above that base.
Look beyond the headline total
Compare take-home pay, super and the conditions separately. A bigger retirement contribution is valuable, but it does not increase the cash available for rent next month.
Check bonus eligibility, ordinary working hours, leave, salary sacrifice and any work costs. If one offer has a longer commute, run both through the real hourly wage tool too.
Common questions
Does “plus super” mean super is on top?
Usually it means the quoted cash salary excludes employer super, but confirm the written contract. A total remuneration package may include other benefits too.
Sources you can check
Sources checked for this page on 2 October 2026. Statistics keep their own measurement dates.