**Minimum SG Percentage:** 12

**Working:** 
Under the Australian Government's legislated superannuation guarantee schedule, the SG rate increases by 0.5% incrementally each financial year until it reaches its maximum target. 
* FY 2023-24 rate: 11%
* FY 2024-25 rate: 11.5%
* FY 2025-26 rate (effective 1 July 2025): 11.5% + 0.5% = 12%
Since the payment is being made on 15 August 2025, the applicable rate for the 2025-26 financial year is 12%.

**Controlling Authority:** 
Australian Taxation Office (ATO)