{
  "datasetId": "au-super-guarantee-rate",
  "market": "au",
  "title": "Australian super guarantee planning rate",
  "summary": "Reviewed ATO 12% super guarantee rate, effective from 1 July 2025, used as an editable loaded-labour planning start.",
  "version": "2026-07-13",
  "coveragePeriod": "Rate effective from 1 July 2025",
  "effectiveDate": "2025-07-01",
  "retrievedAt": "2026-07-13",
  "lastReviewedAt": "2026-07-13",
  "reviewIntervalDays": 90,
  "expectedUpdateCadence": "Quarterly review and event-driven review when ATO guidance changes.",
  "reviewCadenceRationale": "Super guarantee settings are load-bearing employment-cost inputs and warrant quarterly checks.",
  "sourceAuthority": "Australian Taxation Office",
  "sourceUrls": [
    {
      "id": "ato-super-guarantee-rate",
      "label": "ATO super guarantee employer guidance",
      "authority": "Australian Taxation Office",
      "url": "https://www.ato.gov.au/api/public/content/0-c660ad39-0bd7-4c26-a391-2f49dd7a03d1",
      "type": "official-guidance"
    }
  ],
  "licenseOrTerms": "Official Australian Taxation Office public guidance. Use the official source for eligibility, ordinary-time-earnings and compliance rules.",
  "evidence": [
    {
      "sourceLabel": "ATO super guarantee employer guidance",
      "sourceUrl": "https://www.ato.gov.au/api/public/content/0-c660ad39-0bd7-4c26-a391-2f49dd7a03d1",
      "sourceAuthority": "Australian Taxation Office",
      "valueLabel": "Super guarantee rate (Effective from: 2025-07-01)",
      "locator": "ATO employer guidance: rate increased from 11.5% to 12% on 1 July 2025.",
      "retrievedAt": "2026-07-13T06:35:00Z"
    },
    {
      "sourceLabel": "ATO super guarantee employer guidance",
      "sourceUrl": "https://www.ato.gov.au/api/public/content/0-c660ad39-0bd7-4c26-a391-2f49dd7a03d1",
      "sourceAuthority": "Australian Taxation Office",
      "valueLabel": "Annual maximum contribution base (Effective from: 2026-07-01)",
      "locator": "ATO Table 23: annual maximum contribution base from 1 July 2026.",
      "retrievedAt": "2026-07-08T00:00:00Z"
    }
  ],
  "schema": {
    "dimensions": [
      {
        "id": "effective_from",
        "label": "Effective from"
      }
    ],
    "measures": [
      {
        "id": "super_guarantee_rate",
        "label": "Super guarantee rate",
        "unit": "percent"
      },
      {
        "id": "annual_maximum_contribution_base",
        "label": "Annual maximum contribution base",
        "unit": "AUD/year"
      }
    ]
  },
  "rows": [
    {
      "effective_from": "2025-07-01",
      "super_guarantee_rate": 0.12,
      "annual_maximum_contribution_base": null
    },
    {
      "effective_from": "2026-07-01",
      "super_guarantee_rate": 0.12,
      "annual_maximum_contribution_base": 270830
    }
  ],
  "changelog": [
    {
      "date": "2026-07-13",
      "version": "2026-07-13",
      "summary": "Initial reviewed dataset from archived ATO super guarantee guidance.",
      "significance": "material"
    }
  ],
  "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."
  ]
}