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Super Guarantee Percentage

Bryant & Bryant Chartered Accountants

Advisory. Recovery. Superannuation. Tax.

发布日期: 2023年8月14日

The super guarantee charge (or SGC) is a penalty that employers face when they fail to pay the minimum amount of super guarantee for their eligible employees to the correct fund, by the specified due date.

The SGC is more than the super you would have otherwise paid to the employee’s fund and is not tax deductible.

So, it’s important that you’re aware that the super guarantee percentage increased to 11% as of 1 July 2023, and will increase again to 12% in 2025.

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