The minimum superannuation guarantee (SG) percentage for the 2025-26 financial year, applying from 1 July 2025, is **12%**.

This represents the final scheduled increase in the SG rate, which progressed from 11.5% in 2024-25 to 12% from 1 July 2025, in accordance with the Superannuation Guarantee (Administration) Act 1992.

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