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

Working: The SG rate has risen in legislated 0.5 percentage-point annual steps under the Superannuation Guarantee (Administration) Act 1992. It reached 11.5% from 1 July 2024, and the final scheduled increase took it to 12% from 1 July 2025. The 12% rate therefore applies to ordinary time earnings paid on 15 August 2025.

Controlling authority for the superannuation guarantee charge: the **Australian Taxation Office (ATO)**, the Commonwealth body that administers and enforces the superannuation guarantee, including assessing and collecting the superannuation guarantee charge (SGC) payable by employers who fail to meet their SG obligations.