Superannuation Guarantee Rate Australia 2025–26 — Employer Guide
Current superannuation guarantee rate, payment deadlines, eligible employees, and employer obligations in Australia for 2025-26. Updated for the 12% rate effective 1 July 2025.
Frequently Asked Questions
What is the superannuation guarantee rate in 2025-26?
The superannuation guarantee rate is 12% from 1 July 2025. This is the minimum percentage of ordinary time earnings that employers must contribute to their employees' super funds. The rate was 11.5% in 2024-25.
When must super guarantee contributions be paid?
For 2025-26, super guarantee contributions must be paid at least quarterly: by 28 October (July–September), 28 January (October–December), 28 April (January–March), and 28 July (April–June). Important: from 1 July 2026, 'payday super' begins — employers must pay super at the same time as wages (within 7 business days of each payday), replacing the quarterly deadlines.
Who is eligible for the super guarantee?
Most employees aged 18 and over are eligible, regardless of how many hours they work or how much they earn. Employees under 18 are eligible if they work more than 30 hours per week. Some contractors paid mainly for labour are also eligible.
What happens if an employer does not pay super on time?
Late or missed super payments attract the Superannuation Guarantee Charge (SGC), which includes the unpaid super, interest of 10% per annum, and an administration fee. The SGC is not tax deductible, unlike on-time super contributions.