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Salary plus super and salary including super
If a role pays $100,000 plus super, a simple full-year example has $100,000 cash salary and $12,000 employer super. If the quoted total package is $100,000 including super, the cash salary is lower.
Ask the employer to put both amounts in the contract. The package split assumes only cash salary and standard employer super; other benefits can change the arithmetic.
Why the two super limits cannot be swapped
For $300,000 in ordinary annual earnings, the statutory minimum estimate is 12% of the $270,830 maximum base: $32,499.60. An employer paying 12% on the full $300,000 would contribute $36,000 instead. The contract determines whether the employer pays more than the minimum.
The minimum example sits just $0.40 below the $32,500 standard concessional cap. That arithmetic explains why a high salary needs a contribution check before extra sacrifice is added. Unused cap amounts, fund receipt timing and other contributions can change the personal position.
| 2026-27 comparison | Annual super |
|---|---|
| 12% of $100,000 ordinary earnings | $12,000.00 |
| Minimum using the $270,830 annual base | $32,499.60 |
| 12% of the whole $300,000 | $36,000.00 |
| Standard concessional cap | $32,500.00 |
The maximum base is different from the contribution cap
The maximum contributions base limits the earnings on which the statutory minimum super guarantee is required. In 2026-27 that base is annual, rather than the older quarterly presentation.
The concessional cap is about contributions reaching your super funds with concessional tax treatment. Employer super, salary sacrifice and deductible personal contributions count towards it. A guarantee base is not permission to ignore a contributions cap.
Check ordinary time earnings and the contract
The guarantee applies to the relevant ordinary time earnings. Different pay components, including some overtime, can have different treatment. A calculator using a single salary figure cannot decide the classification of each payslip line.
Some employers contribute above the statutory minimum or on earnings above the base. This site estimates the minimum on the entered salary, so use the contract to check a more generous arrangement.
Common questions
Is the super contribution cap the same as the maximum earnings base?
No. The earnings base limits the employer’s statutory minimum calculation. The concessional cap limits contributions with concessional tax treatment. In the 2026-27 high-earnings example, minimum employer super can use almost all the ordinary cap before extra sacrifice is added.
Sources you can check
Sources checked for this page on 3 October 2026. Statistics keep their own measurement dates.