The Superannuation Guarantee (SG) rate is 12% from 1 July 2025 — the legislated final step of a schedule that began at 9% in 2013. See the full rate history, what payday super changes from 1 July 2026, and the maximum super contribution base.
12% from 1 July 2025Payday super from 2026Full rate history since 2002
Super guarantee rate history
The SG rate has risen in legislated annual steps since 2002, reaching its final rate on 1 July 2025.
Period
SG rate
1 July 2002 – 30 June 2013
9.00%
2013–14
9.25%
2014–15 to 2020–21
9.50%
2021–22
10.00%
2022–23
10.50%
2023–24
11.00%
2024–25
11.50%
1 July 2025 onwards
12.00% (final rate)
Payday super from 1 July 2026
From 1 July 2026, employers must pay Super Guarantee contributions each payday — broadly, at the same time as salary and wages — instead of the old cycle of quarterly SG payments. Quarterly SG still applied to periods ending on or before 30 June 2026.
Payday super changes when SG must be paid, not the 12% rate itself. The goal is to close the gap between when SG is earned and when it actually lands in your super fund, reducing the amount of unpaid super that goes undetected until an annual reconciliation.
Maximum super contribution base
The maximum super contribution base is the earnings ceiling above which employers aren't required to pay SG. From 1 July 2026 it became an annual figure (previously quarterly), calculated as:
annual max contribution base = concessional contributions cap × 100 ÷ 12, rounded down to the nearest $10
For 2026-27, the concessional cap is $32,500, which gives an annual max contribution base of $270,830 ($32,500 × 100 ÷ 12 = $270,833, rounded down to the nearest $10). This mainly affects very high income earners — most employees earn well under this ceiling, so SG applies to all of their ordinary time earnings.
FAQ
Is superannuation paid on top of my salary or included in it?
It depends on your employment contract. Most employment contracts quote a base salary with super paid on top — in that case, SG is an additional cost to your employer, not deducted from the salary figure. Some contracts instead quote a total remuneration package that already includes super, in which case the SG amount is carved out of that package rather than added to it. Check your contract or payslip to see which applies to you.
What counts as ordinary time earnings (OTE) for super guarantee purposes?
Super Guarantee is calculated on your ordinary time earnings (OTE) — broadly, what you earn for your ordinary hours of work, including most allowances, commissions and paid leave, but generally excluding overtime payments. The exact OTE treatment of specific payment types (bonuses, allowances, termination payments) has detailed ATO rules — see the ATO's OTE guidance if you're unsure whether a specific payment attracts SG.
What happens if my employer doesn't pay my super guarantee?
Employers who don't pay the full SG amount by the due date are liable for the super guarantee charge (SGC) — a penalty that includes the shortfall, interest, and an administration fee, and unlike ordinary SG contributions, the SGC is not tax deductible. If you think you've been underpaid, check your super fund statements against your payslips, then use the ATO's unpaid super reporting tool to lodge a report.
Will the super guarantee rate rise above 12% in future years?
No — 12% is the legislated final rate. The Superannuation Guarantee (Administration) Act 1992 schedule that progressively lifted SG from 9% in 2013 to 12% reached its last step on 1 July 2025, and no further scheduled increase is legislated. Any future change would require new legislation.
What is payday super, and how does it change when I'm paid super?
From 1 July 2026, employers must pay SG contributions into your super fund on the same day they pay your salary or wages (a short processing window applies), instead of the old quarterly cycle. Quarterly SG still applied to pay periods ending on or before 30 June 2026. This is a payment-timing change only — it doesn't change the 12% rate itself.
What is the maximum super contribution base and why does it matter?
The maximum super contribution base caps the earnings your employer must pay SG on. From 1 July 2026 it became an annual figure — $270,830 for 2026-27 — calculated as the concessional contributions cap ($32,500) × 100 ÷ 12, rounded down to the nearest $10. Employers aren't required (though they can choose) to pay SG on earnings above this base, which mainly affects very high income earners.
Tax Accuracy & Sources
Reviewed: March 2026 · Tax year: 2026-27
Reference table of the Australian Superannuation Guarantee (SG) rate history, payday super, and the maximum super contribution base — this page does not calculate your personal super contributions. See the Superannuation Calculator or Employer Super Contributions Calculator for personalised figures.