What is Superannuation guarantee?
Finance & accounting. A plain-English definition for Australian business owners.
The superannuation guarantee is the minimum employer contribution to an employee's superannuation fund, set by federal legislation.
The rate is 12% (since 1 July 2025). From 1 July 2026, payday super applies: contributions are due with each pay run and must reach the employee's fund within 7 business days of payday — the old quarterly deadlines no longer apply (the final quarterly payment, covering April–June 2026, is due 28 July 2026). Late payment attracts the redesigned Superannuation Guarantee Charge (the shortfall plus daily notional earnings plus an administrative uplift) — still one of the most expensive payroll errors.
In a connected back office this sits with the Finance hub, where Valont runs bookkeeping, managed payroll and bas & tax compliance for Australian SMEs as one team. The full definition set is on the glossary.
Talk to an Advisor
General information, not advice. For how this applies to your business, talk it through with a Trusted Advisor or start with the Business Health Check.