There is a minimum amount of super you must contribute for your eligible employees. The current rate can be found on the ATO website.

From 1 July 2025, the superannuation guarantee (SG) rate increased from 11.5% to 12%.

You will need to ensure your payroll and accounting systems are updated to incorporate the progressive increases to the SG rate.

For help working out the SG rate for your employees, you can use the ATO super guarantee contributions calculator at ato.gov.au.