**12%**

For the 2025-26 financial year, the minimum superannuation guarantee (SG) rate is 12% of ordinary time earnings. Working: the SG rate rose in legislated 0.5% annual increments from 10% (FY2021-22) to 10.5% (FY2022-23), 11% (FY2023-24), and 11.5% (FY2024-25), reaching its final legislated rate of 12% on 1 July 2025. A payment of ordinary time earnings on 15 August 2025 falls in the quarter beginning 1 July 2025, so the 12% rate applies.

Controlling authority: the **Superannuation Guarantee (Administration) Act 1992 (Cth)**, which sets the charge percentage (section 19), with the superannuation guarantee charge itself imposed by the Superannuation Guarantee Charge Act 1992 (Cth).