Been offered a package that already includes superannuation? Enter it below to see the wage you will actually be paid, the super guarantee your employer owes on top of that wage, and what it works out to per hour. Uses the 12% SG rate and the 2026-27 maximum super contribution base.
Super is calculated as a percentage of the wage, not a percentage of the package. Taking 12% off a $100,000 package gives $88,000, but $88,000 plus 12% super is only $98,560, so the package no longer adds up. The wage has to be the figure that grows back to the package once super is added, which means dividing rather than subtracting.
| Package | |
| Annual base package including super | |
| Bonus including super | |
| Total earnings | |
| Super guarantee rate | |
| Maximum annual super guarantee i | |
| Base salary | |
| Annual wage excluding super | |
| Super guarantee owed | |
| Bonus i | |
| Bonus paid as wage | |
| Super guarantee on bonus | |
| Total | |
| Total wage excluding super | |
| Total super guarantee | |
| Per pay run, base salary only | |
| Wage each pay run | |
| Super each pay run | |
| Ordinary hours a year | |
| Hourly rate excluding super | |
Common packages converted at the 12% super guarantee rate, with the hourly rate based on a 38 hour week paid across 52 pay runs, which is 1,976 ordinary hours a year.
| Package including super | Wage excluding super | Super guarantee | Wage per week | Hourly rate |
|---|---|---|---|---|
| $60,000 | $53,571.43 | $6,428.57 | $1,030.22 | $27.11 |
| $70,000 | $62,500.00 | $7,500.00 | $1,201.92 | $31.63 |
| $80,000 | $71,428.57 | $8,571.43 | $1,373.63 | $36.15 |
| $90,000 | $80,357.14 | $9,642.86 | $1,545.33 | $40.67 |
| $100,000 | $89,285.71 | $10,714.29 | $1,717.03 | $45.19 |
| $120,000 | $107,142.86 | $12,857.14 | $2,060.44 | $54.22 |
| $150,000 | $133,928.57 | $16,071.43 | $2,575.55 | $67.78 |
| $200,000 | $178,571.43 | $21,428.57 | $3,434.07 | $90.37 |
| $250,000 | $223,214.29 | $26,785.71 | $4,292.58 | $112.96 |
| $300,000 | $267,857.14 | $32,142.86 | $5,151.10 | $135.56 |
A salary including super, often written as a total remuneration package or TRP, is a single figure that covers both the wage paid to you and the superannuation paid to your fund. The employer budgets one number and the super guarantee comes out of it. A salary excluding super, usually written as plus super, means the quoted figure is the wage and the super is an additional cost on top.
The distinction matters more than most people expect. At a 12% super guarantee rate, a $100,000 package including super pays you the same wage as a job advertised at $89,285.71 plus super. Two roles advertised at the same headline number can differ by thousands of dollars of take home pay depending on which structure the employer used. The current rate is published by the ATO: key superannuation rates and thresholds.
To strip super out of a package, divide rather than subtract:
Going the other way is simpler. To turn a wage into a package including super, multiply the wage by 1 plus the SG rate.
An employer is not required to pay the super guarantee on earnings above the maximum super contribution base. For 2026-27 that base is $270,830 a year, which caps the compulsory super guarantee at $32,499.60.
The current figure is published by the ATO: maximum super contribution base.
For an inclusive package this produces a sensible result rather than a penalty. Once the package is large enough that 12% of the wage would exceed the cap, the super stops growing and the rest of the package is simply paid to you as wages. The calculator above flags when your package has crossed that point. Some employers choose to keep paying super above the base, which is allowed but not compulsory, so check your contract.
Yes, in almost all cases. Bonuses and commissions are ordinary time earnings, so the super guarantee applies to them the same way it applies to your base salary. The main exception is a bonus paid solely for overtime worked, which is not ordinary time earnings and does not attract super.
Where a bonus is quoted as part of a package including super, the super comes out of the bonus rather than sitting on top of it, so the cash you receive is the bonus divided by 1 plus the SG rate.
The bonus field above is where the contribution base usually starts to matter. A base salary on its own often sits under the cap, and then a bonus pushes total earnings past it. Take a $250,000 base package with a $100,000 bonus at 12%. The base alone attracts $26,785.71 of super, comfortably under the $32,499.60 cap. Adding the bonus should add another $10,714.29, but only $5,713.89 of room is left before the cap, so the rest of the bonus is paid as wages instead. The calculator applies the contribution base to the base salary first, because a bonus sits on top of an ongoing salary, which means the bonus is where compulsory super runs out.
In a real pay run the cap is reached chronologically across the financial year rather than by category, so if your bonus is paid early in the year the split between base and bonus will differ. The totals are the same either way.
An employer can lawfully offer a package where super is drawn from the total figure, and this is common in salaried and executive roles. What it cannot do is push the resulting wage below the minimum rate that applies to your work. The wage left after super is removed must still meet the relevant modern award or enterprise agreement rate, and the National Minimum Wage, for every ordinary hour you work. If the split leaves you under that floor, the package is not compliant regardless of what the contract says.
Splitting a package once is easy. Doing it correctly every pay run, across ordinary time earnings, allowances, bonuses, leave and terminations, while watching the contribution base and lodging through a clearing house, is where employers lose time and get it wrong.
Microkeeper is Australian payroll software that calculates the super guarantee straight from processed pay runs, applies the maximum contribution base automatically, handles super inclusive and super exclusive pay structures, and lodges to funds through the built in clearing house. Rosters, timesheets, awards, payroll, STP and super in one system.