Question 1

What is the current super guarantee rate?

Accepted Answer

The SG rate is 12% for the 2025–26 financial year. It applies to your ordinary time earnings (OTE), which includes your base salary and some allowances but excludes overtime.

Question 2

What is the maximum super contribution base?

Accepted Answer

For 2025–26, the quarterly maximum super contribution base is $70,435. If your quarterly earnings exceed this amount, your employer is only required to pay SG on this capped amount.

Question 3

Does super get paid on overtime?

Accepted Answer

Generally no. Super is calculated on ordinary time earnings (OTE), which excludes overtime pay. However, some enterprise agreements may include overtime in the SG calculation.

Question 4

How often should my employer pay super?

Accepted Answer

Currently, employers must pay SG at least quarterly. From 1 July 2026, the proposed 'payday super' legislation would require employers to pay SG on each payday.

Question 5

What if my employer isn't paying enough super?

Accepted Answer

First check your payslip and super fund statement. If there's a shortfall, raise it with your employer. If unresolved, you can lodge a complaint with the ATO using the Super Guarantee Shortfall form.

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