The general super guarantee rate is 12 per cent. It reached 12 per cent on 1 July 2025 and no further increases are scheduled. Payday super, from 1 July 2026, changed when contributions must be paid, generally within seven business days of each payday, and left the rate alone.
The general super guarantee rate is 12%. It reached 12% on 1 July 2025 and stays at 12% in later years. From 1 July 2026 the timing changes under Payday Super: contributions are generally due within seven business days of each payday rather than quarterly. The rate stays 12%; only the payment schedule changes.
| Period | General SG rate (%) |
|---|---|
| 1 July 2025 onwards | 12.00 |
| 1 July 2024 to 30 June 2025 | 11.50 |
| 1 July 2023 to 30 June 2024 | 11.00 |
| 1 July 2022 to 30 June 2023 | 10.50 |
| 1 July 2021 to 30 June 2022 | 10.00 |
| 1 July 2013 to 30 June 2021 | 9.50 |
| 1 July 2002 to 30 June 2013 | 9.00 |
For periods before 2002-03 see former sections 20 and 21 of the Superannuation Guarantee (Administration) Act 1992.
General reference only, not tax, legal or financial advice. Rates here reflect the ATO page as at the verification date above. Check current ATO guidance before relying on a figure.
Maintained by Ryan Duguid, a provisional member of Chartered Accountants ANZ, as part of his open-source Australian computational accounting tools. Source and contact.