**Minimum SG contribution: $2,220.00**

Working:
- SG = OTE x rate = $18,500 x 12% = $2,220.00
- The 12% SG rate applies from 1 July 2025, and the full quarter's OTE of $18,500 is below the maximum contribution base, so the rate applies to the whole amount.
- The employer must pay at least $2,220.00 into a complying fund by the quarterly due date (28 October 2025 for the September 2025 quarter) to avoid the superannuation guarantee charge.

Controlling authority: the Superannuation Guarantee (Administration) Act 1992 (Cth), which governs the SG scheme and the calculation and assessment of the superannuation guarantee charge (the charge itself is imposed by the Superannuation Guarantee Charge Act 1992 (Cth)), administered by the Australian Taxation Office.