# response.md

**Superannuation Guarantee (SG) rate for FY2025-26: 12%**

**Controlling authority:** Superannuation Guarantee (Administration) Act 1992 (Cth), administered by the Australian Taxation Office (ATO).

## Working

- The SG rate has been progressively increasing under the legislated schedule in the *Superannuation Guarantee (Administration) Act 1992*.
- The rate increased from 11.5% (FY2024-25) to **12%** effective **1 July 2025**.
- This 12% rate is the final scheduled increase under the Act and applies to ordinary time earnings (OTE) paid on and from 1 July 2025, including the pay date of 15 August 2025 referenced in the scenario.
- Employers must calculate SG contributions as 12% of the employee's OTE for the relevant quarter and remit to a complying superannuation fund by the applicable quarterly due date.