AU 2028 Super Guarantee
AU 2028 SG: 12% (final rate). Payday Super law: must pay super at same time as wages. Max contribution base $66,025 quarterly (projected). Concessional cap $32,500 projected.
| Annualized OTE (capped) | — |
| AU 2028 SG | — |
| Weekly SG | — |
| Monthly SG | — |
Australia 2028 Superannuation Guarantee rate is 12% — the final increase under the SG phase-in schedule (reached July 1, 2025). Payday Super law (July 2026 active) requires employers to pay SG within 7 days of payday, ending quarterly batching. Maximum contribution base projected at $66,025/quarter ($264,100 annualized) — wages above the cap don't generate additional SG.
Payday Super (July 2026)
Major reform: employers must pay super contributions within 7 days of the wage payment, instead of quarterly batching. ATO matches super payments to STP wage reports — discrepancy = SG charge penalty. Employees see super in their account faster + compound growth benefits.
12% Final Rate
SG phase-in: 9.5% → 10% (July 2021) → 10.5% (2022) → 11% (2023) → 11.5% (2024) → 12% (July 2025). 2028 onwards: 12% unchanged unless legislation passed. Compulsory super doubled from 6% in 2003 — massive increase in compulsory savings.
Concessional Cap + Catch-Up
2028 concessional cap projected $32,500 (current $30,000 in 2024-25). Includes SG + salary sacrifice + personal deductible. Catch-up: if balance < $500k Jun 30 prior year, can carry-forward unused cap 5 years. Powerful for variable income earners.
Last updated May 2026. Sources: ATO Super.