Current rate
12% since 1 July 2025, with no later step scheduled. From 1 July 2026, Payday Super changed the timing: contributions are generally due within 7 business days of each payday rather than quarterly. The rate stayed at 12%, but timing was not the only change: contributions are now worked out on qualifying earnings rather than ordinary time earnings, and the maximum contributions base is an annual limit rather than a quarterly one.
| Period | General SG rate (%) |
|---|---|
| 1 July 2025 onwards | 12.00 |
| 1 July 2024 to 30 June 2025 | 11.50 |
| 1 July 2023 to 30 June 2024 | 11.00 |
| 1 July 2022 to 30 June 2023 | 10.50 |
| 1 July 2021 to 30 June 2022 | 10.00 |
| 1 July 2014 to 30 June 2021 | 9.50 |
| 1 July 2013 to 30 June 2014 | 9.25 |
| 1 July 2002 to 30 June 2013 | 9.00 |
For periods before 2002-03, see former sections 20 and 21 of the Superannuation Guarantee (Administration) Act 1992.
These are the general rates. Norfolk Island has a separate transitional rate that has been stepping up since 1 July 2016 and reaches 12% on 1 July 2027; the ATO publishes it in a second column of the same table.
Download the table as CSV. Cite as Duguid, R. (2026). Super guarantee rate history (2002-03 to today) [Data set]. https://duguid.com.au/rates/super-guarantee/. Verify against current ATO guidance before relying on a figure.
Common questions
What is the super guarantee rate for 2025-26?
12%. The rate reached its final step of 12% on 1 July 2025.
What is the super guarantee rate for 2026-27?
12%. There are no further scheduled increases.
Did the super guarantee rate change on 1 July 2026?
No. Payday Super changed the timing from that date: pay within 7 business days of each payday instead of quarterly. The rate itself has been 12% since 1 July 2025.
When did the super guarantee rate stop increasing?
The last increase was to 12% on 1 July 2025. Earlier steps were annual each 1 July: 11.5% (2024), 11% (2023), 10.5% (2022), 10% (2021).
General reference only, not tax, legal or financial advice. Rates here reflect the ATO page as at the verification date above. Check current ATO guidance before relying on a figure.
Maintained by Ryan Duguid as part of his open source Australian computational accounting tools. He is a Provisional CA ANZ Member. CA ANZ has not endorsed this site or its tools. Source and contact.