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  • Super guarantee percentage

    Table 21: Super guarantee percentage

    Period

    General super guarantee (%)

    Super guarantee (%) for Norfolk Island (transitional rate)

    (from 1 July 2016)

    1 July 2002 – 30 June 2013

    9.00

    0

    1 July 2013 – 30 June 2014

    9.25

    0

    1 July 2014 – 30 June 2015

    9.50

    0

    1 July 2015 – 30 June 2016

    9.50

    0

    1 July 2016 – 30 June 2017

    9.50

    1

    1 July 2017 – 30 June 2018

    9.50

    2

    1 July 2018 – 30 June 2019

    9.50

    3

    1 July 2019 – 30 June 2020

    9.50

    4

    1 July 2020 – 30 June 2021

    9.50

    5

    1 July 2021 – 30 June 2022

    10.00

    6

    1 July 2022 – 30 June 2023

    10.50

    7

    1 July 2023 – 30 June 2024

    11.00

    8

    1 July 2024 – 30 June 2025

    11.50

    9

    1 July 2025 – 30 June 2026

    12.00

    10

    1 July 2026 – 30 June 2027

    12.00

    11

    1 July 2027 – 30 June 2028 and onwards

    12.00

    12

    Note: If you need percentages for years prior to 2002–03, refer to former sections 20 and 21 of the Superannuation Guarantee (Administration) Act 1992, available from our Legal database.

    Your contributions for each employee are required to be paid on at least a quarterly basis.

    Table 22: Contribution quarters

    Quarter

    Period

    1

    1 July – 30 September

    2

    1 October – 31 December

    3

    1 January – 31 March

    4

    1 April – 30 June
    Last modified: 05 Apr 2023QC 18123