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

Working:
- The SG rate followed a legislated step-up schedule, rising by 0.5 percentage points each financial year. It reached 11% on 1 July 2023, 11.5% on 1 July 2024, and the final scheduled increase took it to 12% on 1 July 2025.
- For ordinary time earnings (OTE) paid to an employee on 15 August 2025 (which falls within the 2025-26 financial year), the applicable rate is therefore 12%.

Controlling authority: The superannuation guarantee charge is administered by the **Australian Taxation Office (ATO)**.