Two Australian job offers can display the same headline figure while providing very different amounts of take-home salary. The difference may depend on two short phrases: “plus super” and “including super.”

These descriptions are sometimes treated as minor wording, but they determine whether the employer’s superannuation contribution sits above the advertised salary or is deducted from the total package.

Understanding the distinction helps candidates compare offers accurately and avoid discovering a lower base salary after accepting a position.

What “Plus Super” Usually Means

If an offer states “$100,000 plus super,” the $100,000 is generally the base salary before income tax. The employer then contributes superannuation in addition to that amount.

At the current 12% statutory Superannuation Guarantee rate, a straightforward example would produce a $12,000 employer contribution. The total employment cost would therefore be approximately $112,000, excluding any other benefits.

The employee’s cash salary remains $100,000 before tax. The super contribution goes to the nominated fund rather than into the employee’s normal bank account.

What “Including Super” Usually Means

If the offer states “$100,000 including super,” the super contribution is generally contained within the advertised figure.

Using a simple 12% calculation, the approximate base salary would be $89,285.71, while the employer’s super contribution would be approximately $10,714.29. Together, they produce the advertised $100,000 package.

This is why subtracting 12% directly from the package is not completely accurate. The contribution is calculated as a percentage of the base amount, so the package must be divided by 1.12 to estimate the base salary.

Look for “Total Remuneration Package”

Employers may use expressions such as “total remuneration package,” “TRP,” “total employment cost” or “salary package.” These descriptions often include super, although the advertisement or contract should explain the components.

A package may also include bonuses, allowances, a vehicle or other benefits. Not every component is guaranteed cash salary, and some benefits may only apply when particular conditions are met.

When comparing vacancies through My Aus Job, candidates should separate the base salary, superannuation and conditional benefits before deciding which opportunity pays more.

Confirm Which Earnings Attract Super

The minimum super contribution is calculated by reference to qualifying earnings under the applicable rules. Ordinary salary will generally attract super, while the treatment of overtime, bonuses, allowances and other payments can vary.

An advertisement may provide only an annual package without explaining how each component is treated. The written offer should identify the base salary and the employer contribution rather than leaving candidates to reverse-engineer the figures.

 

 

Payday Super Changes the Timing, Not the Difference

From 1 July 2026, Payday Super requires employers to pay super contributions alongside salary and wages, subject to the applicable payment requirements.

This changes when contributions are made, but it does not remove the distinction between a salary offered plus super and a package that already includes super. Candidates must still identify which figure represents their actual cash salary.

Ask for a Written Breakdown

Before accepting an offer, request a breakdown showing:

• Base salary before tax
• Employer superannuation contribution
• Total guaranteed package
• Bonuses or commissions
• Allowances and non-cash benefits

A clear breakdown also makes it easier to compare an advertised package with your current compensation.

Final Thoughts

“Plus super” and “including super” are not interchangeable. One places super above the stated salary, while the other generally contains it within the total figure.

Never compare offers using the headline numbers alone. Identify the base salary, calculate the employer contribution and separate guaranteed pay from conditional benefits. A few minutes of checking can reveal a difference worth thousands of dollars each year.

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