SG (Superannuation Guarantee)

Mandatory employer super contribution — 12% of OTE / QE.

The Superannuation Guarantee Administration Act 1992 requires employers to contribute to their employees' super at 12% of OTE (until 30 June 2026) or QE (from 1 July 2026 under Payday Super). Late or missed contributions trigger SGC (Superannuation Guarantee Charge) — interest, admin uplift, and potential further penalties.