What is the current superannuation rate in Australia?

The Superannuation Guarantee (SG) rate is 12% of an employee's ordinary time earnings as of 1 July 2025. The rate has been progressively increasing and is legislated to remain at 12%.

Do employers have to pay super on every dollar earned?

Employers must pay super on ordinary time earnings for all eligible employees regardless of how much they earn — the $450 per month threshold was removed from 1 July 2022. However, there is a maximum super contribution base per quarter, above which employers are not required to pay SG.

Do casual employees get superannuation in Australia?

Yes. Since 1 July 2022, all employees including casuals are entitled to superannuation regardless of how much they earn. Previously, employees needed to earn at least $450 in a calendar month to qualify, but this threshold has been removed.

What is the maximum super contribution base?

The maximum super contribution base is the maximum limit on any individual employee's earnings base for each quarter of a financial year. For 2025–26, it is $65,070 per quarter. Employers don't have to pay SG on earnings above this limit, although they can choose to.

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Calculate employer super contributions based on the current Superannuation Guarantee rate and the maximum contribution base.

Last verified: 1 July 2025

General information and estimates only — not financial, tax, or legal advice. Always verify with a licensed adviser or the ATO.

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