## Superannuation Guarantee Percentage

**11.5%**

From 1 July 2025, the superannuation guarantee (SG) percentage is 11.5% of an employee's ordinary time earnings. This rate applies for the 2025-26 financial year and is part of the legislated schedule increasing the SG rate by 0.5 percentage points each year until it reaches 12% on 1 July 2026.

## Controlling Authority

The controlling authority for the superannuation guarantee charge is the **Australian Taxation Office (ATO)**, which administers and enforces the Superannuation Guarantee Charge under the *Superannuation Guarantee Charge Act 1992* (Cth).