Methodology · AU-PAY-016
How the Super Contributions Calculator works
This page documents how the Super Contributions Calculator produces its figures: the engines and formulas it runs, the rule packs it reads statutory values from, the official documents those packs cite, and how the engines are verified. Official sources were last retrieved on .
Engines and formulas
- E04 · Compensation engine
Package decomposition base = package ÷ (1 + r), capped by the maximum contribution base, with an iterative §12.1.7 verification path.
Registered formulas: F-PAY-001 package decomposition
Rule packs
Statutory values come only from versioned, hash-verified rule packs citing official sources. Current status of the packs this calculator can use:
- au-super-balance-by-ageactive · v0.1.0
- Individuals Table 23A: Super contributions and total super member accounts balance, by age range, sex and taxable income range, 2023–24Australian Taxation Office (Taxation statistics 2023–24, via data.gov.au) · retrieved 2026-08-21
- au-super-thresholdsactive · v0.1.0
- Concessional contributions capAustralian Taxation Office · retrieved 2026-08-21
- Division 293 tax on concessional contributions by high-income earnersAustralian Taxation Office · retrieved 2026-08-21
- au-super-guarantee-2024-25active · v0.1.0
- Super guarantee percentage and maximum contribution baseAustralian Taxation Office · retrieved 2026-08-20
- au-super-guarantee-2025-26active · v0.1.0
- Super guarantee percentage and maximum contribution baseAustralian Taxation Office · retrieved 2026-08-20
- au-super-guarantee-2026-27active · v0.1.0
- Super guarantee percentage and maximum contribution baseAustralian Taxation Office · retrieved 2026-08-20
Verification
Engines carry boundary tests at every bracket edge, property-based tests, reconciliation invariants and, where official worked examples exist, tests that reproduce them exactly. The full source register is on the sources page.