| Financial year | Percentage of ordinary time earnings base for the quarter, that must be contributed |
|---|---|
2025–26 and future financial years |
12.0 |
Employers are required to calculate SG based on the 'OTE base' which includes ordinary time earnings plus any amount of ordinary time earnings contributed to super under a salary sacrifice arrangement. Please see the FirstTech Super guide for more information.
| 2025–26 | ||
|---|---|---|
| Maximum contribution base per quarter |
Maximum contribution base per year equivalent |
SG payable on maximum contribution base (at 12% over 4 quarters) |
$62,500 |
$250,000 |
$30,000 |
SG obligations are calculated and payable on a quarterly basis. For more information, please see the FirstTech Super guide.
| 2025–26 quarter | Payment of SG contribution due |
Lodgement of SG statement, payment of SG charge and late contributions to offset SG charge due |
|---|---|---|
1 Jul – 30 Sep |
28 October |
28 November |
1 Oct – 31 Dec |
28 January |
28 February |
1 Jan – 31 Mar |
28 April |
28 May |
1 Apr – 30 Jun |
28 July |
28 August |
An SG contribution is considered 'paid' on the date it is received by the super fund. Where one of the above due dates falls on a weekend or public holiday, the payment or lodgement can occur on the next business day.
Failure to contribute within required timeframes above will incur the SG charge, payable by the 28th day of the second month following the end of the relevant quarter.
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