Super guarantee (SG)¶

Definition. The super guarantee is the minimum amount of super an employer must pay for their eligible workers, worked out as a set percentage of the worker's earnings.

In plain English¶

According to the ATO, employers have to pay super on top of an eligible worker's wages. From 1 July 2025 that minimum rate is 12% of the worker's earnings. It goes into the worker's super fund to help pay for their retirement.

Related lessons¶

• What is the super guarantee?

General information only — not tax, super or financial advice.