From 1 July 2025, the Superannuation Guarantee (SG) rate has increased to 12% of Ordinary Time Earnings (OTE). This marks the final stage of the gradual rise introduced under previous reforms.
At a glance:
Previous rate: 11.5% (up to 30 June 2025)
New rate: 12% (from 1 July 2025)
This change will impact cash flow, payroll accruals, and employment contracts—particularly where total remuneration packages include superannuation.
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