Acts/CWLTH· 1992

Superannuation Guarantee (Administration) Act 1992

In forceact

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.

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AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.

Summary

Federal Superannuation Guarantee regime. From 1 July 2026, Payday Super requires contributions to reach the fund within 7 business days of each payday at 12% of Qualifying Earnings (replacing OTE). SGC for late or missed contributions (assessed by the ATO for each payday) is the shortfall + notional earnings at the GIC rate + an administrative uplift of up to 60% + any choice loading; for paydays from 1 July 2026 it is tax-deductible.

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Topics

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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.