The change
The super guarantee rate rose from 11.5% to 12% on 1 July 2025. Check the applicable payment-date rules when processing back pay spanning a rate change. From July 2026, also consider the Payday Super qualifying-earnings framework.
The financial impact
On a $90,000 salary assumed fully subject to super, 12% is $10,800 a year. Compared with 11.5%, this adds $450 per employee per year. This illustration assumes salary plus super; a total-remuneration package needs separate contract review.
The implementation work
Validate rates at employee and company level, review override settings and reconcile the first affected pay runs. Revisit budgets and journals so Finance does not continue forecasting the prior rate. Check pay-code treatment separately from the rate itself: the right percentage applied to the wrong earnings base still produces an incorrect outcome.
How SESAY can help
SESAY can review rate settings, sample employee calculations and reconcile super totals to payroll and Finance reports. We can also make the cost movement visible in the approval pack.
Discuss your payroll requirementsOfficial sources & further reading
General information, current at the review date. Check the linked regulator guidance for your circumstances and any later changes. SESAY service scope and authorisations are agreed before commencement.