What is the super guarantee?
The super guarantee is the minimum percentage of your earnings your employer must pay into your super fund — currently 12%.
The superannuation guarantee (SG) is the minimum percentage of your ordinary time earnings that your employer must contribute to your super fund. As of 1 July 2025, the rate is 12%.
It applies to most employees aged 18 and over, and to under-18s who work more than 30 hours per week. There's no minimum earnings threshold — even if you earn $1, your employer must pay super.
Key facts
- •Current SG rate is 12% of ordinary time earnings (from 1 July 2025)
- •No minimum earnings threshold — applies from the first dollar
- •Employer must pay super within 7 business days of each payday under Payday Super (in force since 1 July 2026)
- •There's a maximum super contribution base ($270,830 per year in 2026-27, assessed annually under Payday Super) above which employers don't have to contribute
- •Penalties apply if employer pays late or not at all
Try the calculator
Superannuation CalculatorFrequently asked questions
Is super paid on overtime?
Generally no — SG is calculated on ordinary time earnings, which excludes overtime. However, some awards and enterprise agreements include super on overtime.
What if my employer isn't paying my super?
Report it to the ATO. They can investigate and force your employer to pay, plus interest and penalties. You can report anonymously.
General information and estimates only — not legal, financial or tax advice. Always check your specific award, agreement or contract, or a qualified professional, before you rely on the result.