# Superannuation Guarantee Calculation - September 2025 Quarter

## Minimum Superannuation Guarantee Contribution

**Calculation:**
- Ordinary time earnings (OTE): $18,500
- Superannuation guarantee rate (from 1 July 2025): 12%
- SG contribution = OTE × rate = $18,500 × 0.12 = **$2,220**

The minimum superannuation guarantee contribution for the quarter is **$2,220**.

## Controlling Authority

The **Australian Taxation Office (ATO)** is the controlling authority for the superannuation guarantee charge. The ATO administers, collects, and enforces the SG obligation under the Superannuation Guarantee (Administration) Act 1992.