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What is the Superannuation Guarantee?

An overview of the superannuation guarantee

Cameron Drury avatar
Written by Cameron Drury
Updated over a month ago

Overview

The Superannuation Guarantee (SG) is the mandatory employer contribution to an employee’s super fund. Employers are legally required to contribute a set percentage of an employee’s ordinary earnings into their nominated superannuation fund.

The SG rate is determined by the Australian government and increases gradually over time. Employees do not need to do anything to receive SG contributions—employers handle these payments automatically.

Superannuation Guarantee Contributions

We apply the statutory Super Guarantee (SG) rates by default. When the SG rate increases (e.g., from 11.5% to 12%), we automatically adjust gross income calculations to reflect the new rate.

For example:

  • If an employee earns $100,000 at an 11.5% SG rate, their employer contributes $11,500 in super.

  • If the SG rate increases to 12%, the new employer contribution would be $12,000

💡 Note: If a superannuation contribution rate has been manually adjusted from the default, we do not automatically increase it when the SG rate changes.

Period

Super Guarantee

1 July 2023 – 30 June 2024

11%

1 July 2024 – 30 June 2025

11.5%

1 July 2025 – 30 June 2026

12%

🚨Employers are only obligated to pay the Superannuation Guarantee up to $29,932. We stop SG Contributions once this threshold is reached.

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