Super Guarantee: Rate, Rules, Maximum Contribution Base

What is the super guarantee (SG)?

Superannuation guarantee contributions (SGC) are mandatory payments made by your employer to your super fund if you’re eligible.

When you start working as an employee, your employer is legally required to make regular payments into your super fund. This is to help you save money for your retirement so that you can have enough money to live on when you stop working.

Under Payday Super, super guarantee amounts must be paid by your employer at the same time as your salary or wages. With your super paid more frequently than each quarter, as it has been previously, your balance might improve with more time in the market. In other words, as money comes in more regularly, your growing balance can benefit from compound interest.

No matter where you are in your career, the super guarantee plays an important role in helping you save for retirement. It could make a big difference when the time comes for you to stop working.

Employment status	Eligible for super guarantee?
Full-time	Yes
Part-time or casual	Yes
Self-employed	No, but can choose to make your own contributions
Contractor	Depends on work arrangement

Who isn’t covered by the super guarantee?

Your employer is not required to make SG contributions if you’re:

an Australian resident working for and being paid by an employer overseas for work done outside of Australia
temporarily working in Australia on behalf of an overseas employer and are covered by a bilateral super agreement
a non-resident employee working outside Australia
a foreign executive who holds certain visas or entry permits
a paid private or domestic worker (e.g. nannies or housekeepers) who works for 30 hours or less per week
paid under the Community Development Employment Program
under 18 years old and work 30 hours or less a week in that job (see below).

Super guarantee for under 18s

If you're under 18 and working, you might not think that superannuation is something you need to worry about just yet. However, getting a head start on your super while you're young could make a big difference to your retirement savings down the track.

That’s why it’s so important to understand your rights and super entitlements, which are a bit different for you if you’re under 18.
If you’re under 18 years old and work more than 30 hours a week, your employer must pay super contributions for you (unless you fall into the circumstances mentioned above).
If you’re under 18 years old and work less than 30 hours a week, your employer does not have to pay super contributions for you (but they may choose to).
If you have multiple jobs, the number of hours worked for different jobs should be calculated separately.
- For example, let’s say you worked 12 hours a week as a tutor and 32 hours a week as a waiter.
- You wouldn’t be entitled to super in your job as a tutor but would be entitled to receive super for your work as a waiter.

What is the maximum super contribution base?

The maximum super contribution base is the highest amount of money you can earn before your employer can stop making SG contributions. It means that your employer only needs to contribute the SGC rate – currently 12% of your earnings – up to this limit to your super fund.

This limit changes every year and prior to Payday Super arriving on 1 July 2026, it was calculated per quarter. Now the maximum super contribution base (MSCB) is calculated annually