| Superannuation Guarantee |
| Tax Year |
For employers with payroll less than $1 million |
For employers with payroll greater than $1 million |
| From 1 July 2025 and thereafter |
12.0% |
12.0% |
| 1 July 2024 to 30 June 2025 |
11.5% |
11.5% |
| 1 July 2023 to 30 June 2024 |
11.0% |
11.0% |
| 1 July 2022 to 30 June 2023 |
10.5% |
10.5% |
| 1 July 2021 to 30 June 2022 |
10.0% |
10.0% |
| 1 July 2014 to 30 June 2021 |
9.50% |
9.50% |
| 1 July 2013 to 30 June 2014 |
9.25% |
9.25% |
| 1 July 2002 to 30 June 2013 |
9% |
9% |
| 1 July 2000 to 30 June 2002 |
8% |
8% |
| 1 July 1998 to 30 June 2000 |
7% |
7% |
| 1 July 1996 to 30 June 1998 |
6% |
6% |
| 1 July 1995 to 30 June 1996 |
5% |
6% |
| 1 July 1994 to 30 June 1995 |
4% |
5% |
| 1 January 1993 to 30 June 1994 |
3% |
5% |
| 1 July 1992 to 31 December 1992 |
3% |
4% |