# response.md

**Calculation**

SG = OTE × rate
SG = $18,500 × 12%
SG = **$2,220**

**Minimum SG contribution for the September 2025 quarter: $2,220**

**Controlling authority**

The Superannuation Guarantee (Administration) Act 1992 (Cth), together with the Superannuation Guarantee (Administration) Regulations and the Superannuation Guarantee Charge Act 1992 (Cth), which set the minimum SG rate (12% from 1 July 2025) and require employers to make this minimum contribution on an employee's OTE, or otherwise be liable for the SG charge administered by the Australian Taxation Office (ATO).