Updated as of 4 September 2026
The minimum percentage employers are required to pay has increased as of 1 July 2025 to 12%.
Here are the past and present superannuation guarantee rates, as well as the currently legislated future changes to the rate from the Australian Government:
| Period | General super guarantee (%) | Super guarantee (%) for Norfolk Island (transitional rate) (from 1 July 2016) |
| 1 July 2027 onwards | 12.00 | 12 |
| 1 July 2026 – 30 June 2027 | 12.00 | 11 |
| 1 July 2025 – 30 June 2026 | 12.00 | 10 |
| 1 July 2024 – 30 June 2025 | 11.50 | 9 |
| 1 July 2023 – 30 June 2024 | 11.00 | 8 |
| 1 July 2022 – 30 June 2023 | 10.50 | 7 |
| 1 July 2021 – 30 June 2022 | 10.00 | 6 |
| 1 July 2020 – 30 June 2021 | 9.50 | 5 |
| 1 July 2019 – 30 June 2020 | 9.50 | 4 |
| 1 July 2018 – 30 June 2019 | 9.50 | 3 |
| 1 July 2017 – 30 June 2018 | 9.50 | 2 |
| 1 July 2016 – 30 June 2017 | 9.50 | 1 |
| 1 July 2015 – 30 June 2016 | 9.50 | 0 |
| 1 July 2014 – 30 June 2015 | 9.50 | 0 |
| 1 July 2013 – 30 June 2014 | 9.25 | 0 |
| 1 July 2012 – 30 June 2013 | 9.00 | 0 |
Read more about super guarantee on the ATO website >
Payday Super
As of 1 July 2026, the government introduced Payday Super, where employers must pay super guarantee with each payday. Super must be calculated on an employee’s qualifying earnings, and must be received by employees’ super funds within 7 business days after paying employees, with enough information to allocate the contributions to the employees’ member accounts.
Read more about Payday Super on the ATO website >
How can Walsh Accountants help you?
Have our team help by calculating your compulsory employer superannuation liability so you know what to expect for the next financial year. Engage our team to have your tax plan prepared before June 2027.
