## Minimum Superannuation Guarantee Contribution

**Calculation:**

$$SG = OTE \times rate = \$18{,}500 \times 12\% = \$2{,}220$$

**Minimum SG contribution for the September 2025 quarter: $2,220.00**

## Controlling Authority

The superannuation guarantee charge is administered by the **Australian Taxation Office (ATO)**, under the **Superannuation Guarantee (Administration) Act 1992 (Cth)**.