Super: Caps, SG Rate & Key Dates
Super: Caps, SG Rate & Key Dates
Super Guarantee, contribution caps and the dates that catch employers out — with the Payday Super changeover.
Super Guarantee (SG)
| SG rate | 12% (from 1 July 2025) |
| Max super contribution base | $62,500 / quarter (2025-26) |
| Max SG per quarter | $7,500 ($30,000 / year) |
| Quarterly due dates (to 30 Jun 2026) | 28 Oct · 28 Jan · 28 Apr · 28 Jul |
| Payday Super (from 1 July 2026) | SG paid each payday; in the fund within 7 business days |
Contribution caps
| Concessional (pre-tax) | $30,000 → $32,500 from 1 Jul 2026 |
| Non-concessional (after-tax) | $120,000 → $130,000 from 1 Jul 2026 |
| Bring-forward (3-yr NCC) | up to $360,000 → $390,000 from 1 Jul 2026 |
| Transfer balance cap | $2.0m → $2.1m from 1 Jul 2026 |
| Div 293 income threshold | $250,000 |
Government co-contribution (2025-26)
| Maximum | $500 (50c per $1; needs $1,000 after-tax in) |
| Full co-contribution up to | $47,488 |
| Cuts out at | $62,488 |
Guidance only — not financial advice. Figures 2025-26; forward figures are legislated. Payday Super replaces the quarterly model from 1 July 2026. Verify at ato.gov.au.
Sources: ATO — Super Guarantee · ATO — Contribution caps · Payday Super (legislated)
SiteKiln provides general guidance only. This is not legal, tax, financial or professional advice. Always verify information and seek professional advice if unsure. © SiteKiln 2026