What is Superannuation Guarantee (SG)?
Mandatory employer contribution to an employee's superannuation fund. The rate is 11.5% of ordinary time earnings for FY2024–25, rising to 12% from 1 July 2025. Must be paid quarterly by the 28th of the month following each quarter.
Current Rate (Quarterly: 28 Oct (Q1), 28 Jan (Q2), 28 Apr (Q3), 28 Jul (Q4))
11.5% (FY2024–25) → 12% (from 1 July 2025)
Example
An employee earning A$100,000 ordinary time receives A$11,500 (FY25) or A$12,000 (FY26) into their nominated super fund per year, paid quarterly.
How Superannuation Guarantee (SG) works in Australia
Super Guarantee applies to ordinary time earnings (OTE) — generally salary excluding overtime, but including bonuses, allowances, and paid leave. The Maximum Super Contribution Base (MSCB) caps SG-eligible earnings at A$65,070 per quarter for FY25.
From 1 July 2026, the Payday Super reform is scheduled — employers will need to pay SG with each payroll run rather than quarterly. Late SG triggers the Super Guarantee Charge (SGC), which is non-deductible and includes interest plus admin fee on top of the unpaid SG.
Related terms
Single Touch Payroll Phase 2 is the ATO's mandatory real-time payroll reporting system. Employers send pay information (gross pay, tax, super, allowances categorized) to the ATO with each pay event. Annual finalisation is due 14 July each year.
Pay As You Go Withholding is the system Australian employers use to deduct tax from employee wages and remit to the ATO. Real-time reporting via Single Touch Payroll (STP) Phase 2 is mandatory at every pay event. Cash flow remittance is via BAS (quarterly or monthly).
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