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Superannuation Guarantee Rates
When you add a new Employee Super Funds record, the default SG/Award - Employer (%) value is the minimum superannuation guarantee rate.
The following table shows minimum superannuation guarantee rates from 01/07/2012 to 30/06/2020.
From |
Rate |
1 July 2012 |
9% |
1 July 2013 |
9.25% |
1 July 2014 |
9.5% |
1 July 2015 |
9.5% |
1 July 2016 |
9.5% |
1 July 2017 |
9.5% |
1 July 2018 |
9.5% |
1 July 2019 |
9.5% |
Minimum monthly earnings threshold
This monthly threshold is the lower limit of employee salary or wages earnings that require employer superannuation contributions. If an employee earns less than this amount (before tax) in a month, then their employer does not have to provide superannuation contributions. However, employers can make superannuation contributions on earnings below this minimum based on an award or agreement.
Income Year |
Rate |
Until otherwise advised |
$450 |
Maximum earnings base threshold
This quarterly threshold is the upper limit of employee earnings that require employer superannuation contributions. If an employee earns more than this amount (before tax) in a quarter, then their employer does not have to provide superannuation contributions for the earnings above this maximum. However, employers can make superannuation contributions on earnings above this maximum based on an award or agreement.
Income Year |
Rate |
2013-2014 |
$48,040 |
2014-2015 |
$49,430 |
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Topic: 41281
