Superannuation Guarantee (Administration) Act 1992
Short title: SGAA
In forceact
Summary
Federal Superannuation Guarantee regime. From 1 July 2026, Payday Super requires contributions within 7 days of each payday at 12% of Qualifying Earnings (replacing OTE). SGC for late or missed contributions includes interest + admin uplift + potential additional penalty up to 200%.
Topics
supersgcpayday-super
Administered by
Source: https://www.legislation.gov.au/C2004A04408/latest. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.