🇦🇺 ATO Statutory Super Guarantee (11.5% Current / 12% in 2025)
Superannuation Guarantee & Retirement Calculator
Calculate your employer's mandatory super payments, evaluate salary sacrifice tax benefits under the $30,000 concessional cap, and project your nest egg balance at retirement.
Salary & Super Profile
$
Excludes overtime; includes base pay, shift loadings, and commissions. $
Concessional cap 2024-25: $30,000/yr Under cap
Projected Super Balance at Age 67
$0
In Today's Dollars (Inflation-Adj): $0
Employer SG Contribution
$0/yr
Annual Tax Savings (Sacrifice)
+$0/yr
Annual Super Contribution Details
Statutory SG Rate (2024-25) 11.5%
Employer Mandatory SG Payout $0/yr
Voluntary Salary Sacrifice +$0/yr
Total Concessional Contributions $0/yr
- 15% Contributions Tax Paid by Fund -$0/yr
Net Annual Savings Added to Super $0/yr
📈 Super Guarantee Rate Schedule
The Superannuation Guarantee (SG) is legislated to increase progressively:
- 1 July 2023 – 30 June 2024: 11.0%.
- 1 July 2024 – 30 June 2025: 11.5%.
- 1 July 2025 onwards: 12.0% (Legislated target).
- Maximum Contribution Base: $65,070/quarter in 2024–25 ($260,280/yr).
💰 Salary Sacrifice Tax Advantage
Pre-tax super contributions are taxed inside the fund at a concessional flat rate of 15% (or 30% for earners over $250k under Division 293):
- Concessional Cap 2024–25: Raised to $30,000/year.
- Tax Arbitrage: If your marginal tax rate is 30% or 37%, salary sacrifice saves you 15% to 22% in personal income tax.
- Carry-Forward Rule: Unused cap space can be carried forward for up to 5 years if your super balance is under $500,000.
📊 Australian Statutory Payroll & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (AUD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Australian Taxation Office (ATO) & Fair Work Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.