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 determined using the table in subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992.

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 19 Individual superannuation guarantee shortfalls

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