Super is paid according to the Superannuation Contribution Guarantee. The rates are changing as follows:
| Financial Year | Super guarantee charge % |
 | |
| 1 July 2014 – 30 June 2021 | 9.5% |
| 1 July 2021 – 30 June 2022 | 10% |
| Years thereafter | According to the following schedule: https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?page=22#Super_guarantee_percentage |
| Up until 30 June 2022 – You are entitled to super if you earn >$450 per month or more before tax in a calendar month. From 1 July 2022 – 30 June 2023, eligible employees who earn less than $450 per month will also be paid super guarantee by their employer if they satisfy the other eligibility requirements, at a rate of 10.5%. |