The superannuation guarantee (SG) rate that applies from 1 July 2025 for the 2025-26 financial year is **12%**.

**Working:**
The SG rate has been legislated to increase incrementally until it reaches 12%. The schedule under the Superannuation Guarantee (Administration) Act 1992 sets the rate at:
- 11% for 2023-24
- 11.5% for 2024-25
- 12% from 1 July 2025 onwards (2025-26 and beyond)

A payment made on 15 August 2025 falls in the 2025-26 financial year, so the applicable rate is **12%**.

**Controlling authority:**
The superannuation guarantee charge is administered by the **Australian Taxation Office (ATO)**. The ATO enforces employer obligations under the Superannuation Guarantee (Administration) Act 1992 and the Superannuation Guarantee Charge Act 1992, including the collection of the superannuation guarantee charge when employers fail to make the required contributions.