About the super guarantee
With the introduction of Payday Super, employers must pay super guarantee for each payday. From 1 July 2026 the minimum super guarantee is calculated as a percentage of each eligible employee's qualifying earnings.
For quarters ending on or before 30 June 2026, the minimum super guarantee is calculated as a percentage of each eligible employee’s earnings (ordinary time earnings).
Super guarantee percentage
Table 21: Super guarantee percentage
|
Period |
General super guarantee (%) |
Super guarantee (%) for Norfolk Island (transitional rate) |
|---|---|---|
|
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 2002 – 30 June 2013 |
9.00 |
0 |
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.
With the introduction of Payday Super, from 1 July 2026 you pay contributions for each payday.
For quarterly periods ending on or before 30 June 2026, you pay contributions for each employee at least quarterly.
|
Quarter |
Period |
|---|---|
|
1 |
1 July – 30 September |
|
2 |
1 October – 31 December |
|
3 |
1 January – 31 March |
|
4 |
1 April – 30 June |
Maximum super contribution base
The maximum contribution base is the maximum of an employee's earnings for which the employer is required to pay super guarantee. Employers don't have to pay super guarantee for the part of an employee's earnings above this limit.
From 1 July 2026
With the introduction of Payday Super, employers must pay super guarantee for each payday.
If your payments of qualifying earnings to your employee reach the maximum contribution base in a financial year, you can stop paying the minimum super guarantee contributions for the employee for that year.
The maximum contribution base for a financial year is calculated using the following formula (rounded down to the nearest 10 dollar multiple):
Concessional contributions cap × 100 ÷ charge percentage = maximum contribution base
|
Income year |
Maximum contribution base (annual) |
|---|---|
|
2026–27 |
$270,830 |
Up to 30 June 2026
For quarters up to and including the quarter ending 30 June 2026, the maximum contribution base is a quarterly earnings amount, as shown in Table 24.
|
Income year |
Maximum contribution base (maximum income per quarter for super guarantee purposes) |
Maximum super guarantee payment amount per quarter |
|---|---|---|
|
2025–26 |
$62,500 |
$7,500.00 |
|
2024–25 |
$65,070 |
$7,483.05 |
|
2023–24 |
$62,270 |
$6,849.70 |
|
2022–23 |
$60,220 |
$6,323.10 |
|
2021–22 |
$58,920 |
$5,892.00 |
The maximum contribution base is indexed in line with the average weekly ordinary time earnings issued by the Australian Bureau of Statistics each income year.