Overview

If you’re an employer or employee in Australia, the Super Guarantee (SG) is one of the most important parts of payroll compliance. From July 2024, the SG rate increased again, and more changes are locked in for 2025.

This guide explains:

  • The current and upcoming SG rates
  • The maximum super contribution base
  • Deadlines for payment
  • What happens if you get it wrong?
Two employees reviewing payslips with Australian dollar notes and calculator on desk concept of Super Guarantee (SG) rates, payroll compliance, and superannuation contributions in Australia 2025.

What Is the Super Guarantee (SG)?

Super Guarantee is the minimum superannuation contribution employers must pay on behalf of eligible employees. It is calculated on ordinary time earnings (OTE) and paid into a complying super fund.

If an employer doesn’t pay the correct amount on time, they must pay the Super Guarantee Charge (SGC), which includes the shortfall, interest, and administration fees.

Super Guarantee Rates (2023–2025)

The SG rate has been gradually increasing over time.

  • 2023–24: 11%
  • 2024–25: 11.5%
  • From 1 July 2025: 12% (this will remain the long-term rate).

Maximum Super Contribution Base

The maximum contribution base caps the amount of income on which SG is calculated each quarter.

For 2025–26:

  • Max income per quarter: $62,500
  • Max SG contribution required: $7,500

Employers don’t have to pay SG on earnings above this base.

SG Payment Deadlines

Employers must pay SG contributions at least quarterly.

  • Quarter 1: 1 Jul – 30 Sep
  • Quarter 2: 1 Oct – 31 Dec
  • Quarter 3: 1 Jan – 31 Mar
  • Quarter 4: 1 Apr – 30 Jun

Payments must reach the employee’s fund by the due date.

What Happens If You Don’t Pay SG?

Employers who miss contributions must pay the Super Guarantee Charge (SGC), which includes:

  • The shortfall amount
  • 10% interest
  • Admin fees

This makes non-compliance far more expensive than simply paying SG correctly and on time.

Why It Matters for Employees

Employees should always:

  • Check payslips to ensure SG is applied at the correct % (currently 11.5%).
  • Log into myGov to confirm super contributions have been received by their fund.
  • Report missed payments to the ATO if contributions aren’t showing up.

Looking Ahead: Payday Super in 2026

From 1 July 2026, employers will need to pay SG on payday, not quarterly. This “Payday Super” change is designed to strengthen employee protections and reduce missed contributions.

Key Takeaways:

  • 2024-25 SG Rate = 11.5%
  • 2025-26 SG Rate = 12%
  • Max contribution base (2025-26) = $62,500 per quarter
  • Employers must pay SG quarterly or face SGC penalties

Employees should track contributions via payslips + myGov