# Superannuation Guarantee – FY 2025-26

## SG Percentage

The minimum superannuation guarantee (SG) rate that applies from **1 July 2025** (FY 2025-26) is:

**12%**

### Working

The SG rate has been legislated to rise incrementally under the *Superannuation Guarantee (Administration) Act 1992* (Cth) until it reaches 12%. The schedule is:

| Financial Year | SG Rate |
|---|---|
| 2023-24 | 11.0% |
| 2024-25 | 11.5% |
| **2025-26** | **12.0%** |

A payment of ordinary time earnings on 15 August 2025 falls within FY 2025-26, so the applicable rate is **12%**.

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## Controlling Authority

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

The ATO administers the *Superannuation Guarantee (Administration) Act 1992* (Cth) and the *Superannuation Guarantee Charge Act 1992* (Cth). Where an employer fails to meet its SG obligations, the ATO assesses and collects the superannuation guarantee charge (SGC), which is a penalty-inclusive charge on the shortfall.