# Minimum Superannuation Guarantee Contribution

## Calculation

$$\text{SG} = \text{OTE} \times \text{rate}$$

$$\text{SG} = \$18{,}500 \times 12\%$$

$$\text{SG} = \$18{,}500 \times 0.12$$

$$\boxed{\text{SG} = \$2{,}220}$$

The minimum superannuation guarantee contribution for the September 2025 quarter is **$2,220**.

## Controlling Authority

The superannuation guarantee charge is administered and enforced by the **Australian Taxation Office (ATO)**. The legislative basis is the *Superannuation Guarantee (Administration) Act 1992* (Cth) and the *Superannuation Guarantee Charge Act 1992* (Cth). Where an employer fails to meet the minimum SG obligation, the ATO imposes the Superannuation Guarantee Charge (SGC) and has the authority to collect and distribute those amounts to employees' superannuation funds.