Statutory and legislative payroll changes in Australia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Superannuation guarantee rate reaches 12%
Effective 1 Jul 2025
The superannuation guarantee (SG) percentage employers must contribute permanently increased to 12% from 1 July 2025.
For the employer
- Calculate SG contributions at 12% of ordinary time earnings for pay periods from 1 July 2025.
For the employee
- Employer super contributions on your earnings are made at 12%.
In practice: An employee with AUD 1,000 of ordinary time earnings attracts AUD 120 of SG contributions (1,000 x 12%).
Source: PwC Worldwide Tax Summaries - Australia, Individual - Other taxes · Last verified 1 October 2026
Payday Super: SG contributions must reach funds within seven business days of payday
Effective 1 Jul 2026
From 1 July 2026 employers must ensure superannuation guarantee contributions reach employees' funds within seven business days of payday.
For the employer
- Pay super with each pay run so funds receive it within seven business days of payday.
- Late contributions expose the employer to the superannuation guarantee charge.
For the employee
- Super contributions arrive in your fund in line with each payday.
Replaces the quarterly SG contribution system.
Source: KPMG - Australia: Payday Superannuation legislation receives Royal Assent · Last verified 1 October 2026