The Current Superannuation Rate
The superannuation guarantee (SG) is the minimum your employer must contribute to your super fund. For 2026-27 it is 12%, the same as 2025-26. What changed on 1 July 2026 is when and on what it is paid: under Payday Super, employers pay SG for each payday, calculated on your qualifying earnings rather than quarterly on ordinary time earnings.
| Salary | Employer super at 12% | Per fortnight |
|---|---|---|
| $60,000 | $7,200 | $276.92 |
| $80,000 | $9,600 | $369.23 |
| $100,000 | $12,000 | $461.54 |
| $120,000 | $14,400 | $553.85 |
Paid on top of salary unless your package is quoted including super. SG isn’t payable on earnings above the annual maximum contribution base of $270,830. Work out your own figure with the super calculator.
Employer SG counts towards your concessional contributions cap of $32,500, which also covers salary sacrifice. If your employer pays late or short, see the super guarantee charge.
Super Guarantee Rate History
Compulsory employer super began on 1 July 1992 under the Superannuation Guarantee (Administration) Act 1992. The rate reached 9% in July 2002, sat at 9.5% for seven years from July 2014, then rose half a percentage point a year until it reached 12% on 1 July 2025.
| Period | SG rate |
|---|---|
| 1 July 2027 onwards | 12% |
| 1 July 2026 – 30 June 2027 (2026-27, current) | 12% |
| 1 July 2025 – 30 June 2026 | 12% |
| 1 July 2024 – 30 June 2025 | 11.5% |
| 1 July 2023 – 30 June 2024 | 11% |
| 1 July 2022 – 30 June 2023 | 10.5% |
| 1 July 2021 – 30 June 2022 | 10% |
| 1 July 2014 – 30 June 2021 | 9.5% |
| 1 July 2013 – 30 June 2014 | 9.25% |
| 1 July 2002 – 30 June 2013 | 9% |
| 1 July 1992 – 30 June 2002 | Phased in; varied by employer payroll |
ATO, super guarantee percentage (Table 21), from 1 July 2002. Before then the rate was phased in and depended on the employer’s payroll.
What Each Rise Meant on $100,000
| Period | SG rate | Annual super on $100K |
|---|---|---|
| 2014-15 to 2020-21 | 9.5% | $9,500 |
| 2021-22 | 10% | $10,000 |
| 2022-23 | 10.5% | $10,500 |
| 2023-24 | 11% | $11,000 |
| 2024-25 | 11.5% | $11,500 |
| 2025-26 onwards | 12% | $12,000 |
SG is paid on top of salary, so a rate rise doesn’t reduce the gross pay in your contract. Whether employers pass the cost on through smaller pay rises over time is debated among economists. The employer cost calculator shows the full cost of employing someone. The rate history is available as a CSV on the Australian tax and pay data page.
Will the Super Rate Go Above 12%?
Not under current law. The Act sets the charge percentage at 12, and the ATO’s table lists 12% for 1 July 2027 onwards. The only remaining step-up is Norfolk Island’s transitional rate, which is 11% for 2026-27 and reaches 12% on 1 July 2027.
To put in more than the SG, you can salary sacrifice or make deductible personal contributions within the $32,500 concessional cap (employer SG included), or make after-tax contributions up to the $130,000 non-concessional cap. See the salary sacrifice calculator and our superannuation guide.
Frequently Asked Questions
Super guarantee rate questions and answers
What is the superannuation rate for 2026-27?
12%. The super guarantee rate rose from 11.5% to 12% on 1 July 2025 and is unchanged for 2026-27. Your employer pays it on top of your wages, so on a $80,000 salary that is $9,600 a year.
Is the super guarantee going up to 15%?
Not under current law. The Superannuation Guarantee (Administration) Act sets the rate at 12%, and the ATO lists 12% for 1 July 2027 onwards. Only Norfolk Island is still stepping up, from 11% in 2026-27 to 12% on 1 July 2027.
What changed for super on 1 July 2026?
Not the rate. Payday Super started on 1 July 2026: employers now pay SG for each payday instead of quarterly, calculated on qualifying earnings, and the maximum contribution base became an annual $270,830.
What was the super guarantee rate before 12%?
11.5% in 2024-25, 11% in 2023-24, 10.5% in 2022-23 and 10% in 2021-22. Before that it was 9.5% for seven years, from 1 July 2014 to 30 June 2021, and 9% from 2002 to 2013.
Does salary sacrifice reduce my employer's super guarantee?
No. The ATO says salary sacrifice doesn't reduce the amount your employer calculates your super on, and can't count towards the super guarantee. Your employer pays the full 12% as if you hadn't sacrificed, and both count towards the $32,500 concessional cap.
How this guide works▼
Rates from 1 July 2002 are the ATO’s published super guarantee percentage table, verified 23 September 2026; the current rate and caps come from the site’s single constants file. Dollar examples assume a single employer and a salary under the maximum contribution base, with no salary sacrifice.
Sources & References
- 1Key superannuation rates and thresholds – super guarantee, Australian Taxation Office
- 2Superannuation Guarantee (Administration) Act 1992, Federal Register of Legislation
Last verified: 23 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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