Super at 12%: what it means for your pay
It is paid on top of your salary, not out of it.
On an $80,000 salary your employer pays $9,600 into your super, on top of your pay.
If your offer is a $120,000 package, the salary inside it is $107,142.86.
Super is taxed at 15% going in, so $8,160 of the $9,600 reaches your fund.
12% on top
The super guarantee is 12% in 2025-26 and 12% in 2026-27. On an $80,000 salary that is $9,600 a year, or $369.23 a fortnight.
It does not come out of your salary. Your employer pays it into your fund on top of what you are paid, so your take-home is the same with or without it.
Salary or package?
Some offers quote a total package that already includes super. The same headline figure then means less salary, and less take-home.
| Offer | Salary | Super | Take-home a year |
|---|---|---|---|
| $80,000 plus super | $80,000.00 | $9,600.00 | $63,880.00 |
| $89,600 package | $80,000.00 | $9,600.00 | $63,880.00 |
| $120,000 plus super | $120,000.00 | $14,400.00 | $91,080.00 |
| $120,000 package | $107,142.86 | $12,857.14 | $82,337.14 |
What happens inside the fund
Your fund pays 15% contributions tax on what your employer puts in, so of $9,600 a year, $8,160 reaches your balance.
If your income plus super is over $250,000, Division 293 tax adds another 15% on those contributions.
Putting in more
You can add to it through salary sacrifice. Sacrificing $5,000 on $80,000 saves you $1,600 in tax and Medicare levy, costs you $3,400 of take-home pay and adds $4,250 to your fund.
The concessional cap for 2026-27 is $32,500, and it includes your employer's 12%. On a salary over $270,830 your employer owes no more super (the maximum contribution base).
Work it out for your salary: Super calculator →
Questions
Is super taken out of my pay?
No. The 12% is paid by your employer on top of your salary. Only when your offer is a total package does the super come out of that figure.
How much super is paid on $80,000?
$9,600 a year, or $369.23 a fortnight, in 2026-27.
Can I put in more myself?
Yes, through salary sacrifice or personal contributions, up to the $32,500 concessional cap for 2026-27, which includes what your employer pays.
Sources: ATO super guarantee · ATO concessional contributions cap · ATO concessional contributions · ATO Division 293 tax