Superannuation Guarantee Charge Percentage

The superannuation guarantee requires employers to provide sufficient superannuation support for their employees. You are obliged to contribute a minimum of 9% of an eligible employee's earnings base to a complying superannuation fund or retirement savings account (RSA). Your contributions need to be made at least every quarter (that is, every three months).

The charge percentage is set out in the law. For 2002–03 and subsequent years, the rate is 9% of each employee's earnings base.

Maximum superannuation contribution base

The maximum superannuation contribution base is used to determine the maximum limit on any individual employee's earnings base for each quarter of any financial year. You do not have to provide the minimum support for the part of earnings above this limit.

Income year	Per quarter
2008-09	$38,180
2007-08	$36,470
2006–07	$35,240
2005–06	$33,720
2004–05	$32,180
2003–04	$30,560
2002–03	$29,220
2001–02	$27,510
2000–01	$26,300
1999–2000	$25,240
1998–99	$24,480
1997–98	$23,630
1996–97	$22,590
1995–96	$21,720
1994–95	$20,780
1993–94	$20,160
1992–93	$20,000