Since 1 July 2025 employers must pay 12% super on your ordinary earnings. Whether that 12% is on top of your salary or part of it makes a big difference to your take-home pay, and job ads use both conventions.
The two ways salary is quoted
| Job ad says | Your salary | Super paid | Take-home (2026–27) |
|---|---|---|---|
| $100,000 + super | $100,000 | $12,000 | $77,480 |
| $100,000 package / including super | $89,286 | $10,714 | $70,194 |
To convert a package to a base salary, divide by 1.12: $100,000 ÷ 1.12 = $89,286. The difference in take-home is $7,286 a year.
How to tell which one you have
- “$100k + super” or “base salary $100k” means super is extra.
- “$100k package”, “TRP”, “total remuneration” or “inclusive of super” means super is inside the number.
- Check your payslip: super is shown separately, but it is not paid into your bank account.
Frequently asked questions
What is the super guarantee rate in 2026–27?
12% of ordinary time earnings. It reached 12% on 1 July 2025.
Is super taxed?
Employer contributions are taxed at 15% inside your fund (more if you earn over $250,000), not at your marginal rate.
Does super count for my tax bracket?
Employer super guarantee contributions are not part of your taxable income. They do count towards your HELP repayment income if they are reportable (salary sacrifice).
