Super guarantee is increasing to 12%

But what happens if you earn some of your wages before 30 June but get paid after 1 July? Will the higher super rate apply to that pay too? Let’s break it down. 

It’s all about when you get paid 

The key rule here is that the SG rate is based on when you’re paid, not when you earned the money. 

So even if you did the work in June, if your pay day is on or after 1 July 2025, your employer has to pay 12% super on those wages. 

If you get paid before 1 July 2025, then the old rate of 11.5% applies – if the work was done in July. It all comes down to the date the money hits your bank account. 

A quick example 

Let’s say George works for XYZ Pty Ltd. 

• If George works in June (or even across June and July), but gets paid in July, his employer must pay 12% super on the whole amount. 
• If George works in July, but for some reason gets paid in advance in June, only 11.5% super applies. 

Your employer will then need to send that super contribution to your fund by the usual deadlines – generally within 28 days after the end of the quarter. 

The final step in a long journey 

The increase in the SG rate to 12% is the last step in a plan that’s been rolling out over the past few years. Here’s how the SG rate has been increasing: