What is the super guarantee?
The super guarantee is the minimum percentage of your earnings your employer must pay into your super fund — currently 12%.
The superannuation guarantee (SG) is the minimum percentage of your ordinary time earnings that your employer must contribute to your super fund. From 1 July 2025, the rate is 12%.
It applies to most employees from the first dollar earned — there's no minimum income threshold. Your employer must pay it at least quarterly, and there are penalties if they don't.
Key facts
- •Current rate is 12% of ordinary time earnings (from 1 July 2025)
- •Applies from the first dollar — no minimum earnings threshold
- •Employer must pay at least quarterly (28 days after quarter end)
- •Maximum super contribution base limits the earnings employers must pay SG on
- •Penalties apply for late or missing payments
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Superannuation CalculatorFrequently asked questions
Is super paid on overtime?
Generally no. SG is calculated on ordinary time earnings, which excludes overtime. Some awards and enterprise agreements may include super on overtime, but the law doesn't require it.
What if my employer doesn't pay my super?
Report it to the ATO. They have the power to investigate and force your employer to pay, including interest and penalties. You can lodge a report through the ATO website.
General information and estimates only — not financial, tax, or legal advice. Always verify with a licensed adviser or the ATO.