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

Working: The SG rate rose on a legislated schedule, reaching 11.5% on 1 July 2024 and then 12% on 1 July 2025, which is the maximum step in the phased increase. For ordinary time earnings paid on 15 August 2025 (within FY2025-26), the employer must contribute 12% of ordinary time earnings.

Controlling authority for the superannuation guarantee charge: the Australian Taxation Office (ATO), which administers the superannuation guarantee charge under the Superannuation Guarantee (Administration) Act 1992 (Cth).