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

The controlling authority for the superannuation guarantee charge is the **Australian Taxation Office (ATO)**.

**Working:**
- The Superannuation Guarantee (Administration) Act 1992 set a legislated schedule of increases to the SG rate, rising in 0.5 percentage point steps to a final rate of 12%.
- The rate for the 2024-25 financial year was 11.5%. From 1 July 2025 (the start of FY2025-26) it rose by the final 0.5 percentage points to 12%. This was the last scheduled increase, and the rate stays at 12% from that point.
- An employer paying ordinary time earnings (OTE) to an employee on 15 August 2025 (within FY2025-26) must therefore contribute a minimum of 12% of OTE.
- The superannuation guarantee charge (SGC), payable by employers who do not meet their SG obligations, is administered and enforced by the Australian Taxation Office (ATO).