Employer super increase from 1 July - your responsibilities

13 June 2025

From 1 July 2025, the Australian Government is introducing changes to super that will impact your employer super contribution obligations.

It’s important you understand the changes and your responsibilities leading up to the end of financial year and beyond.

Submit your contributions by the end of financial year processing deadline

All WA Government employer agencies need to submit their contribution data file through Employer Online by 5pm on Monday, 23 June 2025.

Read more about the contribution processing deadlines

Actioning the Superannuation Guarantee increase

The Superannuation Guarantee (SG) rate will increase from 11.5% to 12% as at 1 July 2025.

Please note, this rate will apply to all wages and salaries paid on and after 1 July 2025, even if some or all of the pay period occurs prior to 1 July 2025.

It's important to update your payroll system to comply with this increase.

Super changes coming into effect on 1 July

Help your employees keep track of relevant changes taking place as at 1 July 2025:

  • The SG rate will increase from 11.5% to 12%
  • The Australian Government will pay super on government-funded Paid Parental Leave (PPL). Further details can be found on the ATO website
  • There will be changes to insurance for GESB Super and West State Super members

Tips for your employees

Employees should be aware of the relevant cut-off deadlines for member contributions to be processed before the end of financial year.

We also have some tips to help them make the most of their super at tax time, including how to:

  • Make extra contributions - and why adding to super could provide tax benefits
  • Track their contributions against financial year contribution caps
  • Check and update their super account

Consider encouraging your employees to read more super tips.

More information

We're here to help

Our Relationship Management and Education team are here to help, so if you have any questions about the future changes, please contact your Relationship Manager.

Page last updated 25 May 2026