SG = $18,500 × 12% = $2,220.00

# Superannuation Guarantee contribution - September 2025 quarter

## Answer

The minimum superannuation guarantee (SG) contribution for the quarter is **$2,220.00**.

## Working

The SG 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
```

Since the employee's OTE for the September 2025 quarter ($18,500) is stated to be below the maximum contribution base, the full 12% SG rate applies to the entire $18,500, so no capping reduction is needed.

## Controlling authority

The controlling authority for the superannuation guarantee charge is the **Superannuation Guarantee (Administration) Act 1992 (Cth)**.

This is the principal Commonwealth Act that establishes the SG regime: it sets the charge percentage (the SG rate), defines ordinary time earnings and the maximum contribution base, and imposes the superannuation guarantee charge (SGC) on employers who fail to make the required minimum contributions by the due date. It works alongside the Superannuation Guarantee Charge Act 1992 (Cth) (which imposes the charge as a tax) and is administered by the Australian Taxation Office (ATO).

## Note on approach

I applied the formula given in the task (SG = OTE × rate) directly, using the FY2025-26 SG rate of 12% effective 1 July 2025 and the stated OTE of $18,500. Because the prompt specifies that OTE is below the maximum contribution base, the full rate applies to the whole amount with no cap adjustment, giving a clean $2,220.00. For the controlling authority I named the primary Commonwealth statute governing the SG charge, the Superannuation Guarantee (Administration) Act 1992 (Cth), noting its companion charging Act and ATO administration for completeness.