Current SG rate
12%
Effective from
1 July 2025
Quarterly max base
$70,435
Annual max SG
$33,809
Current super guarantee rate
The superannuation guarantee (SG) rate for the 2025–26 financial year is 12% of an employee's ordinary time earnings (OTE). This rate took effect on 1 July 2025 and represents the legislated target rate after a series of incremental increases from 9.5%.
On a $90,000 salary, this means your employer should contribute $10,800 per year ($900 per month) to your nominated super fund.
How is the super guarantee calculated?
The SG is calculated as a percentage of your ordinary time earnings (OTE). The formula is straightforward:
SG amount = OTE × SG rate (12%)
OTE includes your base salary, commissions, shift loadings, and certain allowances. It generally excludes overtime pay, reimbursements, and termination payments.
Overtime exclusion
SG rate history
The super guarantee was introduced in 1992 at 3% and has gradually increased to 12%. Here is the complete history:
| Financial year | SG rate |
|---|---|
| 1992–93 to 1994–95 | 3% – 5% |
| 1995–96 to 1997–98 | 5% – 6% |
| 1998–99 to 1999–00 | 7% |
| 2000–01 | 8% |
| 2001–02 | 8% |
| 2002–03 to 2012–13 | 9% |
| 2013–14 | 9.25% |
| 2014–15 to 2020–21 | 9.5% |
| 2021–22 | 10% |
| 2022–23 | 10.5% |
| 2023–24 | 11% |
| 2024–25 | 11.5% |
| 2025–26 | 12% |
12% is the legislated target
Maximum super contribution base
Employers are not required to pay SG on earnings above the maximum super contribution base. For 2025–26, this cap is $70,435 per quarter ($281,740 per year).
If you earn above this threshold, the maximum SG your employer is required to pay is $70,435 × 12% = $8,452 per quarter, or $33,809 per year. Some employers may choose to pay SG on your full salary, but this is not required by law.
Check your super guarantee
Use the calculator below to see how much super your employer should be contributing based on your salary or hourly rate.
Employer obligations
Employers must pay SG contributions at least quarterly, by the 28th day after the end of each quarter. The quarterly due dates are:
| Quarter | Period | Due date |
|---|---|---|
| Q1 | 1 Jul – 30 Sep | 28 October |
| Q2 | 1 Oct – 31 Dec | 28 January |
| Q3 | 1 Jan – 31 Mar | 28 April |
| Q4 | 1 Apr – 30 Jun | 28 July |
Payday super from July 2026
What if your employer doesn't pay?
If your employer fails to pay SG on time and in full, they may be liable for the super guarantee charge (SGC), which includes the SG shortfall, interest charges, and an administration fee. You can report unpaid super to the ATO.
Frequently Asked Questions
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