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
- Read more employer news and updates
- Learn more about the support we offer employers
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.
Thank you for printing this page. Remember to come back to gesb.wa.gov.au for the latest information as our content is updated regularly. This information is correct as at 05 June 2026.