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From 1 July 2025, the Superannuation Guarantee percentage rate will increase from 11.5% to 12%.

An employer must pay the Superannuation Guarantee percentage (which is set and indexed by the Australian government) into a superannuation fund (compulsory employer contribution).

Employees who are subject to a salary package which is inclusive of superannuation will generally experience a decrease in their base salary where the base annual salary will be adjusted down (by 0.5%) as a result of the superannuation increase.  This will apply to both Australian and foreign employees (sponsored Subclass 482 visa, Subclass 457 visa and Subclass 494 visa holders).

Employers need to ensure that their sponsored employees (who are subject to a salary package which is inclusive of superannuation) are still being paid their total remuneration included in the Nomination approval notification.

This change may result in compliance issues if the 482 Nomination and 494 Nomination made on or after 18 March 2018 results in a decrease in base annual salary as a result of the Superannuation Guarantee Percentage Increase which results in a decrease of the remuneration (by 0.5%).