# ACC-0003 — Superannuation guarantee (September 2025 quarter)

## Minimum SG contribution

**$2,220** for the quarter.

### Working

- Ordinary time earnings (OTE) for the quarter: **$18,500**
- Superannuation guarantee rate from 1 July 2025: **12%** (0.12)
- OTE is below the maximum contribution base, so 12% applies to the full OTE.

\[
\text{SG} = \text{OTE} \times \text{rate} = 18{,}500 \times 0.12 = 2{,}220
\]

The employer’s minimum superannuation guarantee contribution for the September 2025 quarter is **$2,220**.

## Controlling authority for the superannuation guarantee charge

The **Australian Taxation Office** (through the **Commissioner of Taxation**) is the controlling authority that administers and collects the superannuation guarantee charge. The charge arises under Commonwealth superannuation guarantee legislation (notably the *Superannuation Guarantee (Administration) Act 1992* and the *Superannuation Guarantee Charge Act 1999*).

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## Approach

This was a closed-book calculation from the figures in the task: multiply quarterly OTE by the stated 12% SG rate, with no cap adjustment because OTE is assumed below the maximum contribution base. The authority answer follows standard Australian practice: the ATO/Commissioner administers the SG charge when minimum contributions are not paid by the due date.