**12%**

The superannuation guarantee rate is 12% for the 2025–26 financial year, effective from 1 July 2025 (the final step of the legislated increases under the schedule that raised the rate by 0.5% each year from 10% in 2021–22).

**Controlling authority:** *Superannuation Guarantee (Administration) Act 1992* (Cth), which sets the charge percentage (section 19), together with the *Superannuation Guarantee Charge Act 1992* (Cth), which imposes the superannuation guarantee charge itself. The scheme is administered by the Australian Taxation Office (Commissioner of Taxation).