For 2026-27 the super guarantee is 12% of qualifying earnings, capped at $270,830 a year, and it must reach the employee's fund within seven business days of each payday. This guide shows how to work out the cost on top of salary.
An employee's pay is only part of what the employer pays. This guide explains the 7.65% employer FICA match, the 2026 Social Security wage base, and the other costs to add.
