Employers
Information for Employers |
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Superannuation Guarantee Contributions
Rate Increase Schedule
| Financial Year | Company's Base Payroll less than $1,000,000 | Company's Base Payroll more than $1,000,000 |
| 1 July 1992 - 31 Dec 1993 | 3% |
4% |
| 1 Jan 1993 - 30 June 1993 | 3% |
5% |
| 1 July 1993 - 30 June 1994 | 3% |
5% |
| 1 July 1994 - 30 June 1995 | 4% |
5% |
| 1 July 1995 - 30 June 1996 | 5% |
6% |
| 1 July 1996 - 30 June 1997 | 6% |
6% |
| 1 July 1997 - 30 June 1998 | 6% |
6% |
| 1 July 1998 - 30 June 1999 | 7% |
7% |
| 1 July 1999 - 30 June 2000 | 7% |
7% |
| 1 July 2000 - 30 June 2001 | 8% |
8% |
| 1 July 2001 - 30 June 2002 | 8% |
8% |
| 1 July 2002 - 30 June 2003 | 9% |
9% |
| 1 July 2003 onwards | 9% |
9% |
Superannuation for the electrical contracting and communication industries