Concessional Contributions

The following provides a detailed discussion of the different forms of concessional contributions able to be made. These consist of:

• Employer super guarantee (SG) payments
• Salary sacrificed amounts paid into superannuation
• Voluntary personal concessional contributions

Mandated employer super guarantee (SG) payments

Employers are required to pay a mandated super guarantee contribution on behalf of their employees. From 1 July 2025, the required SG contribution that employers are required to pay increased to a rate of 12% of an employee’s ordinary earnings and paid to their superannuation fund of choice.

Previously, these amounts were required to be paid within 28 days after the end of each quarter (March, June, September and December). However, under reforms that came into effect from 1 July 2026 (known as Payday Super), employers will generally now be required to pay their SG payments at the same time as wages are paid, rather than quarterly, under reforms designed to reduce the incidence of unpaid SG contributions and allow for employees to receive their super earlier.