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

Working: Under the legislated schedule in the Superannuation Guarantee (Administration) Act 1992, the SG rate stepped up by 0.5 percentage points each year, reaching 11.5% for FY2024-25 and then its final legislated level of 12% from 1 July 2025. So an employer paying ordinary time earnings on 15 August 2025 (which falls in FY2025-26) must contribute 12% of ordinary time earnings.

Controlling authority for the superannuation guarantee charge: the Australian Taxation Office (ATO), administered by the Commissioner of Taxation.