- Super Guarantee Changes for Employers:
- The Super Guarantee (SG) rate will increase from 9% to 12% incrementally from 1 July 2013 to 1 July 2019.
- As of 1 July 2013 the SG will increase to 9.25%.
- The SC age limit has increased to 75.
- Employees are required to report the amount and actual date of Superannuation Contributions payments made, on employee payslips.