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AU policy dataset

Australian super guarantee planning rate

Reviewed ATO 12% super guarantee rate, effective from 1 July 2025, used as an editable loaded-labour planning start. It is published as a transparent reference dataset; no calculator consumes it until the separately approved integration is released.

DatasetReviewedlabour and employment

Current values

Effective fromSuper guarantee rateAnnual maximum contribution base
2025-07-0112%Not published
2026-07-0112%270,830

Dataset status

Version
2026-07-13
Coverage
Rate effective from 1 July 2025
Last reviewed
2026-07-13
Review cadence
Every 90 days
Authority
Australian Taxation Office

Downloads and update policy

Quarterly review and event-driven review when ATO guidance changes. Super guarantee settings are load-bearing employment-cost inputs and warrant quarterly checks.

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Sources and evidence

Each published value is mapped to a reviewed official source and a dated evidence record. Internal manifest paths and checksums stay out of the public page.

Super guarantee rate (Effective from: 2025-07-01)

ATO employer guidance: rate increased from 11.5% to 12% on 1 July 2025.

Authority
Australian Taxation Office
Retrieved
2026-07-13T06:35:00Z
Open official source

Annual maximum contribution base (Effective from: 2026-07-01)

ATO Table 23: annual maximum contribution base from 1 July 2026.

Authority
Australian Taxation Office
Retrieved
2026-07-08T00:00:00Z
Open official source

Update history

See when this dataset was first published, when its values changed, and what later checks of its official sources found.

  1. Initial publication

    Initial reviewed dataset from archived ATO super guarantee guidance.

    Source
    Australian Taxation Office — Australian super guarantee planning rate
    No change
    Margin101 checked the archived ATO evidence and confirmed that it supports the published super guarantee planning rate.

Limitations

  • The rate is an editable planning start only. This dataset does not determine worker eligibility, ordinary-time-earnings treatment, exclusions, payment timing or compliance.

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