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.

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Q: 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.

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

Last verified: 1 July 2025

How much super should my employer pay in 2025-26?

The Superannuation Guarantee rate is 12% of ordinary time earnings as of 1 July 2025 — the final legislated rate, no further increases scheduled. Employers must pay super for all employees regardless of earnings (the $450/month threshold was removed 1 July 2022), up to the maximum contribution base of $65,070 per quarter (~$260,280/year). Source: Australian Taxation Office.

Worked example. Salary $90,000 → employer super is $10,800/year ($2,700/quarter). On $120,000 → $14,400/year. On $300,000, employer is only required to pay on $260,280 of it → $31,233/year (though many employers pay on the full salary voluntarily). Check super is actually deposited quarterly — unpaid super is a common issue.

Frequently asked questions

What is the super guarantee rate in 2025-26?

The Super Guarantee (SG) rate in 2025-26 is 12% of an employee's ordinary time earnings, paid by the employer on top of wages. 12% is the final legislated SG rate — no further increases are scheduled. Source: Australian Taxation Office.

What is the maximum super contribution base?

The maximum super contribution base for 2025-26 is $65,070 per quarter — equivalent to $260,280 per year. Employers are not required to pay SG on earnings above this base in any given quarter. Source: Australian Taxation Office.

How much super will I have at retirement?

A 35-year-old on $90,000 with a $60,000 current super balance, contributing 12% SG, can expect roughly $850,000 at age 67 in today's dollars, assuming 6.5% annual return net of fees and 2.5% inflation. Your result will vary — use the calculator for your figures.

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

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