How Super Guarantee Works
Your employer must pay super on top of your salary — it's not deducted from your pay. The rate is 12% of your ordinary time earnings (OTE), which includes your base salary, commissions, shift loadings, and some allowances. It doesn't include overtime.
| Financial Year | SG Rate |
|---|---|
| 2025–26 | 12.0% |
| 2024–25 | 11.5% |
| 2023–24 | 11.0% |
| 2022–23 | 10.5% |
| 2021–22 | 10.0% |
| 2020–21 and earlier | 9.5% |
Who Gets Super
Almost all employees get super, regardless of how much they earn or how many hours they work. The $450/month minimum threshold was removed from 1 July 2022 — so even casual workers earning $50 a month are entitled to super.
Contractors may also be entitled to super if they're paid mainly for their labour. The ATO looks at the real nature of the arrangement, not just the contract.
When It Must Be Paid
Super must be paid at least quarterly, by the 28th day after the end of each quarter. If your employer pays late, they owe the Super Guarantee Charge (SGC), which includes the unpaid super plus interest and an administration fee.
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | 1 Jul – 30 Sep | 28 October |
| Q2 | 1 Oct – 31 Dec | 28 January |
| Q3 | 1 Jan – 31 Mar | 28 April |
| Q4 | 1 Apr – 30 Jun | 28 July |
Maximum Super Contribution Base
There's a quarterly cap on how much salary your employer must pay super on. For 2025–26, the maximum super contribution base is $65,070 per quarter ($260,280/year). If you earn above this, your employer only needs to pay super on the first $65,070 per quarter — though many employers pay on total earnings anyway.
Frequently Asked Questions
Is super paid on top of my salary or taken out of it?
On top. If your contract says $90,000 plus super, you get $90,000 in salary and $10,800 in super. If it says $90,000 including super, your take-home salary is lower because the 12% comes out of the total.
What if my employer isn't paying super?
Report it to the ATO. You can lodge an unpaid super enquiry through myGov or by calling the ATO. They'll investigate and your employer may face penalties plus interest.
Do I get super as a casual worker?
Yes. Since 1 July 2022, all employees get super regardless of how much they earn. There's no minimum earnings threshold.
Does super apply to contractors?
It depends. If you're paid mainly for your personal labour (not a result), your client may need to pay super even if you have an ABN. The ATO calls these 'employees for super purposes'.