Super Due Dates 2025. On 1 july 2025, the percentage rate for the super guarantee (sg) increased from 11% to 11.5%. The super guarantee charge (sgc) applies when employers don’t pay the minimum amount of super guarantee (sg) for their eligible employees.
How much super to pay work out how much super guarantee you must pay. Employers need to make super guarantee (sg) contributions to an employee’s super fund for every quarter and ensure that they are received.