**12**

Working: The legislated SG step‑up reached its final rate from **1 July 2025** (11.5% for 2024‑25 → **12%** for 2025‑26 and later years). OTE paid on 15 August 2025 falls in the September 2025 quarter, so the minimum employer contribution on ordinary time earnings is **12%**.

Controlling authority: **Superannuation Guarantee (Administration) Act 1992 (Cth)** — charge percentage set by **s 19**; the superannuation guarantee charge itself is imposed by the **Superannuation Guarantee Charge Act 1992 (Cth)**.