## Minimum Superannuation Guarantee Contribution — September 2025 Quarter

**Working:**

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

**Minimum SG contribution for the quarter: $2,220.00**

## Controlling Authority

The superannuation guarantee charge (SGC) is imposed and administered under the **Superannuation Guarantee (Administration) Act 1992 (Cth)** (which sets out the assessment, shortfall and administration framework), with the charge itself imposed by the **Superannuation Guarantee Charge Act 1992 (Cth)**. The regime is administered by the Commissioner of Taxation (Australian Taxation Office).