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BQK Tax Flash – 1 July 2025 Super Guarantee Rate Increase

A friendly reminder to our business clients that the super guarantee rate will increase to 12% on 1 July 2025. The 12% rate will need to be applied for all salary and wages paid to eligible workers on and after 1 July. This is even if some or all of the pay period it relates to is before 1 July. This is the final scheduled increase.

Clients will need to remember to update their payroll system to comply with this increase.