Superannuation Guarantee (Administration) Act 1992
In plain English
This Act sets rules for employers to pay superannuation for their employees.
The Superannuation Guarantee (Administration) Act 1992 applies to employers in Australia. It requires employers to make superannuation contributions for eligible employees. The Act also establishes processes for recovering unpaid superannuation. It came into force in 1992.
Why it matters
Australian businesses must comply with this Act. Failure to pay superannuation can create legal and financial issues. It's a key obligation for all employers.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Summary
Employer Super Guarantee obligations — currently 11.5%, rising to 12% from 1 July 2025. Payday Super reforms from 1 July 2026.
Topics
Administered by
Source: https://www.legislation.gov.au/Series/C2004A04413. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.