Superannuation Guarantee (SG)

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When to make super payments

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Superannuation Guarantee (SG)

The super guarantee requires employers to provide sufficient super support for their employees. Employers are obliged to contribute a minimum percentage of each eligible employee’s earnings (ordinary time earnings) to a complying super fund or retirement savings account (RSA).

Minimum SG contribution rate: 10%
Maximum contribution base per quarter for 2021/22:  $58,920.

 

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