The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.S.96 Superannuation guarantee charge percentage

Definition

The SG charge percentage for a given year is the rate used to calculate the SG charge. It is 12% (the charge percentage defined in subsection 17A(2) of the Superannuation Guarantee (Administration) Act 1992 divided by 100).

This means the percentage used to calculate the PPLSC is the same as that used to calculate the superannuation guarantee.

Act reference: Superannuation Guarantee (Administration) Act 1992 section 17A When an individual superannuation guarantee amount arises

Last reviewed: 1 July 2026

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