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Tatem(Newbie)Newbie
23 Jan 2022

I have a total salary package that includes super, how do i calculate what the gross salary of this total package.

48,061 views
2 replies
48,061 views
2 replies

Most helpful response

Most helpful replyATO Certified Response

BlakeATO(Community Support)Community Support
ATO Certified Response25 Jan 2022

Hi @Tatem


It will depend on the agreement you've set with your employer.


If you are paid "[total gross income] inclusive of 10% super", that figure is 110% of your gross salary. This assumes that salary package doesn't also include things like fringe benefits and allowances.


Fringe benefits, such as salary sacrifice, are not ordinary time earnings and therefore are not superable. If your "total salary package" includes fringe benefits, those are not included in the superable amount. This is mentioned in SGR 2009/2. The only exception to this is salary sacrifice into your super. This was changed from 1 January 2020. This means you'll need to look at the parts that make up your total salary package to work out the super amount paid on it. Because of that, your best bet is to ask your employer for the breakdown.

All replies

Most helpful replyATO Certified Response

BlakeATO(Community Support)Community Support
ATO Certified Response25 Jan 2022

Hi @Tatem


It will depend on the agreement you've set with your employer.


If you are paid "[total gross income] inclusive of 10% super", that figure is 110% of your gross salary. This assumes that salary package doesn't also include things like fringe benefits and allowances.


Fringe benefits, such as salary sacrifice, are not ordinary time earnings and therefore are not superable. If your "total salary package" includes fringe benefits, those are not included in the superable amount. This is mentioned in SGR 2009/2. The only exception to this is salary sacrifice into your super. This was changed from 1 January 2020. This means you'll need to look at the parts that make up your total salary package to work out the super amount paid on it. Because of that, your best bet is to ask your employer for the breakdown.

angelaadam(Enthusiast)Enthusiast
28 Oct 2024

Hi, I have found the easiest way to calculate the base and super component from a TFR (Total Fixed Remuneration) is to divide the package by the current super %. As an example as @ 28.10.24, the SG % is 11.5% and if you have a TFR of $150k, divide the $150k by 1.115. This will calculate a base of $134,529.15. Multiply this base by 11.5% = super of $15,470.85. Base $134,529.15 + super $15,470.85 = total base of $150k.


The issue is with TFR's is if the SG % to 12%, this will reduce the base i.e. $150k divide by 1.12 = base $133,928.57 and super $16,071.43 = total $150k.


The base is reduced by the .5% inc to super but the super has increased by .5%.


Hope this helps you.

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How do I calcuate super from a total salary package | ATO Community