# Superannuation Guarantee contribution - September 2025 quarter

## Answer

**Minimum SG contribution: $2,220.00**

## Working

The superannuation guarantee contribution is the SG rate applied to ordinary time earnings (OTE):

```
SG = OTE * rate
SG = $18,500 * 12%
SG = $18,500 * 0.12
SG = $2,220.00
```

Because the employee's OTE for the quarter ($18,500) is below the maximum contribution base, the full 12% rate applies to the whole amount, so no capping reduces the figure.

## Controlling authority

The superannuation guarantee charge is governed by the **Superannuation Guarantee (Administration) Act 1992** (Cth). The associated charge rate and components are set out in the companion **Superannuation Guarantee Charge Act 1992** (Cth), but the administration of the SG charge - including the SG rate, OTE definition, and the charge that applies when an employer underpays - sits under the Superannuation Guarantee (Administration) Act 1992.

## Approach

I applied the formula given in the task (SG = OTE * rate) directly: 12% of $18,500 = $2,220.00. The maximum contribution base assumption was stated to not bind here, so no cap adjustment was needed. For the controlling authority, the superannuation guarantee charge is administered under the Superannuation Guarantee (Administration) Act 1992 (Cth), the Commonwealth statute that establishes the SG regime.