Super 2025 Financial Year. Employers don’t have to pay sg on income above this threshold. Find out about the rates and how to avoid the super guarantee charge (sgc).

The following table outlines what the rates currently are and what they will be from the 2025 financial year. The super guarantee charge (sgc) applies when employers don’t pay the minimum amount of super guarantee (sg) for their eligible employees to the correct fund by the due date.