🇬🇧🇺🇸 AU · Employment Law · Updated 2026-06-27
What is the superannuation guarantee rate in 2026?
The Superannuation Guarantee (SG) rate is 12% for the 2026/27 financial year (up from 11.5% in 2025/26). Employers must pay this into your super fund on top of your salary for most employees earning over $450/month.
The Superannuation Guarantee (SG) requires employers to contribute a percentage of an eligible employee's ordinary time earnings into a complying superannuation fund. The SG rate is currently 12% of ordinary time earnings for 2026/27 (the financial year starting 1 July 2026), up from 11.5% in 2025/26. This follows the legislated schedule set by the Superannuation Guarantee (Administration) Act 1992.
Eligible employees are those aged 18 or over who earn $450 or more per month in a calendar month (though from 1 July 2022, the $450 threshold was removed for most employees — check your current situation). SG applies whether you work full-time, part-time, or casually. Employers must pay SG at least quarterly, by the 28th day after the end of each quarter.
From 1 July 2026, employees can 'staple' their existing super fund to their new job unless they actively choose a different fund — this prevents the creation of multiple accounts. SG contributions are paid in addition to your salary — they do not reduce your take-home pay unless you salary sacrifice into super. The ATO enforces SG compliance; underpayment incurs SG charge plus penalties.