Guide
Australian GST by dividing by 11, and the super guarantee on top of salary
Two pieces of Australian arithmetic come up all the time for small businesses and employees. One is the goods and services tax, a flat 10 percent on most sales. The other is the superannuation guarantee, the minimum an employer pays into a worker’s retirement fund on top of wages. This page handles both: the GST part is the main calculator, and the super part appears when you fill in a salary.
Adding and removing GST
GST is 10 percent of the price without tax. To add it, multiply by 1.1: a price of 2,000 becomes 2,200. To work out the GST inside a price that already includes it, divide by 11: 1,100 contains 100 of GST, so the price without GST is 1,000. The page does the same through the selector, which defaults to taking GST out because that is the common case for a receipt. The three result lines are the price without GST, the GST and the price with GST.
A worked example
The default takes GST out of 1,100. The page shows a price without GST of $1,000.00, GST at 10% of $100.00 and a price with GST of $1,100.00. The second sample switches to “A price without tax: add it” with 2,000, which gives $2,000.00, $200.00 and $2,200.00, and it clears the salary box so only GST appears. With the default salary of 90,000, the super guarantee at 12 percent is $10,800, which is $2,700 each quarter, and the total cost to the employer is $100,800.
The super guarantee
The super guarantee is a percentage of ordinary time earnings paid into the employee’s fund. The page’s rate is 12 percent from 1 July 2025; it was 11.5 percent in 2024-25, and you can change the field for earlier or later years. Enter the yearly salary for super, and the page computes the guarantee, the quarterly share and the employer cost. If you do not want the super lines, clear the salary box.
Salary packages
Some job offers quote a package that already includes super, so the take-home salary is lower than the headline. Turn on the package toggle and the page divides your figure by one plus the rate. A package of 100,000 at 12 percent gives a base salary of about 89,286 and super of about 10,714, or 2,679 a quarter, and the employer cost equals the package. Without the toggle, the same 100,000 would be the salary and super would be extra.
Edge cases
A negative amount is rejected. An amount of zero shows zeros. A super rate of zero removes the guarantee. The results are rounded for display to the cent for GST and to whole dollars for super, so a quarter may differ from a quarter of the displayed yearly figure by a dollar.
Limits
GST applies to most goods and services at 10 percent, but basic food, some health and education services and exports are GST-free, which the note on the page mentions. The page does not decide which category your sale falls into, nor does it handle the business activity statement, input tax credits or the small-business registration threshold. For super, a maximum contribution base applies each quarter, the rules for very low earners and some contractors differ, and the page applies none of that. Confirm details with the Australian Taxation Office.
Related tools
- UK VAT Calculator shows the same divide-by-1.2 logic for British VAT.
- Canada GST/HST Calculator covers a country with provincial variations.
- Salary Calculator converts hourly, weekly and yearly pay before you apply super.
- Retirement and FIRE Calculator shows how super contributions might grow over a career.
Checked against the current version of the Australia GST and Super Calculator on .

