Australian SG 12% Rate Applier methodology

minimumEmployerContribution = qualifyingEarnings × rate

rate = 0.12

qualifyingEarnings = enteredAlreadyAdjustedQualifyingEarnings

Money inputs and outputs use AUD. Pay, time, benefits and work-related costs use the units stated beside each input.

• The adjusted qualifying-earnings basis must be explicitly confirmed.
• Qualifying earnings are finite, non-negative and at most A$100 million.

• The user has already established which earnings qualify and the remaining annual maximum-base capacity.
• Any exemption certificate has already been applied to the entered amount.
• The official 12% rate is fixed and is not an editable assumption.

Official dependencies used by this rate applier are captured in the Wage101 evidence register and version-acknowledged in this page history. User-entered work and pay assumptions remain separate from those official inputs.

• Eligibility, ordinary-time-earnings classification and exemption certificates are not determined.
• The calculator does not derive the annual maximum contributions base, track year-to-date earnings or determine exemption certificates.
• PAYG, income tax, salary sacrifice and full package calculations are excluded.

This is educational decision support, not personalised tax, legal, financial or career advice. Check how the rules that apply in Australia treat your work and pay circumstances, and seek qualified advice where appropriate.

Registered family-level suites test formula invariants and example reconciliation; the release ledger records that coverage without claiming a separate oracle for every line of public copy. Registered official sources block dependent public workflows when their evidence or version acknowledgement is unavailable or invalid. Work and pay inputs remain user-supplied because they vary by person, job and contract.

1. 2026-07-27: Initial public release of the Australia Super Guarantee planner and methodology.