# Superannuation Guarantee Contribution

## Calculation

SG = OTE × rate
SG = $18,500 × 12%
SG = $18,500 × 0.12
SG = **$2,220**

## Minimum Superannuation Guarantee Contribution

**$2,220.00** for the September 2025 quarter

## Controlling Authority

The **Australian Taxation Office (ATO)** is the controlling authority for the superannuation guarantee charge.