# Superannuation guarantee — FY2025-26 (payment 15 August 2025)

*Benchmarking hypothetical, not tax advice. Figures as at FY2025-26.*

## Minimum SG percentage on ordinary time earnings

**12** (that is, **12%** of ordinary time earnings).

### Working

1. The 2025–26 financial year runs from **1 July 2025** to **30 June 2026**.
2. A payment of ordinary time earnings on **15 August 2025** falls wholly within that year, so the rate in force from **1 July 2025** applies for the whole payment.
3. For that period, the legislated minimum **superannuation guarantee (SG)** contribution rate on **ordinary time earnings (OTE)** is **12%**. Employers must contribute at least that percentage of OTE for eligible employees (subject to the usual SG rules, such as the maximum contribution base and eligibility).

The answer as a number alone: **12**.

## Controlling authority for the superannuation guarantee charge

The **superannuation guarantee charge** (payable when an employer fails to meet SG obligations in time) is imposed and governed by the **Superannuation Guarantee (Administration) Act 1992** (often cited as **SGAA 1992**). That Act establishes the charge, the charge percentage framework, and related administration; the Australian Taxation Office administers collection of the charge under that legislation.

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## Approach

This was a **closed-book** task: only the prompt was available (no `inputs/` files). The rate was taken from the staged increase to **12%** effective **1 July 2025** for the 2025–26 year, applied to the August 2025 payment date. The charge authority was identified as **SGAA 1992**, which is the statute that imposes the superannuation guarantee charge rather than general employment or industrial legislation.