Super Guarantee Rate Australia 2025–26: What Employers Must Pay

The Super Guarantee Schedule

The SG rate has been climbing each financial year. Here is the full schedule:

12% is the final rate legislated under the Superannuation Guarantee (Administration) Act 1992. There are no further scheduled increases after 2025–26 under current law.

Who Must Receive Super?

You must pay super for an employee if they:

• Are 18 years or older, regardless of hours worked or earnings (the old $450/month threshold was removed from 1 July 2022)
• Are under 18 and work more than 30 hours per week
• Are a contractor paid mainly for their labour (even if they quote an ABN)
• Are a casual or part-time employee

How to Calculate Super Correctly

Super is calculated on Ordinary Time Earnings (OTE) — your employee's regular pay for their normal hours, before tax. OTE includes:

• Base salary or hourly wages
• Commissions
• Allowances (such as car or tool allowances)
• Shift loading

OTE does not include:

• Overtime (hours above the employee's ordinary hours)
• Reimbursements
• Parental leave payments
• Workers compensation payments

Worked Example

An employee earns $5,000 gross per month in base salary (no overtime). Super calculation:

• Monthly OTE: $5,000
• Super at 12%: $5,000 × 12% = $600 per month
• Annual super contribution: $600 × 12 = $7,200 per year

Super is paid on top of the employee's gross wages (not out of their wage). So the total cost to you as the employer is $5,000 + $600 = $5,600 per month per employee.

The Maximum Super Contribution Base

You are not required to pay SG on earnings above the Maximum Super Contribution Base (MSCB). For 2025–26, the MSCB is $65,070 per quarter ($260,280 per year).

For a very high earner above this threshold, you cap your super obligation at: $65,070 × 12% = $7,808.40 per quarter.

When Must Super Be Paid?

Super must be paid at least quarterly, by the 28th day after the end of each quarter:

You can pay more frequently (monthly or weekly) if you choose, but you must meet the quarterly deadline at minimum.

What Happens If You Miss a Super Payment?

Missing a quarterly super deadline triggers the Super Guarantee Charge (SGC). The SGC is not just the unpaid super — it includes:

• The shortfall amount (on gross earnings, not just OTE)
• Interest at 10% per annum
• An administration fee of $20 per employee per quarter

Worse, the SGC is not tax deductible, unlike regular super contributions. This makes late payment significantly more expensive than paying on time. If you realise you have a shortfall, the ATO has a Super Guarantee Amnesty process — speak to an accountant.

Choosing a Super Fund

Since November 2021, employees can choose their own superannuation fund. If a new employee does not choose a fund, you must pay into their stapled super fund — the fund already associated with their TFN from a previous employer. To find a stapled fund, use the ATO's online service through your myGov business account.

If the employee has no stapled fund and does not choose one, you may pay into your default fund.

Super on Payslips: What to Show

Every payslip must show the super amount paid or accrued for that pay period. Under the Fair Work Act, a payslip must include:

• The super fund name
• The employer's fund membership number (if applicable)
• The super amount paid or payable for the period