自2021年7月1日起退休金（Superannuation Guarantee）比例将从9.5% 提高到10% ，随后每年逐步提高0.5个百分点，到2025年7月1日提高到12% 。
企业主应尽早规划相应现金流，应对应老金的增长，税务局将针对迟付，少付的企业进行罚款以及跟踪。本轮养老金比例增长是自2015财年以来首次提高养老金缴纳比例，此前该比例保持在9.5%了7年。同时，根据政府的计划，该比例将于2026财年达到12%（如下图）。
| Period | General super guarantee (%) |
| 1 July 2002 – 30 June 2013 | 9.00 |
| 1 July 2013 – 30 June 2014 | 9.25 |
| 1 July 2014 – 30 June 2015 | 9.50 |
| 1 July 2015 – 30 June 2016 | 9.50 |
| 1 July 2016 – 30 June 2017 | 9.50 |
| 1 July 2017 – 30 June 2018 | 9.50 |
| 1 July 2018 – 30 June 2019 | 9.50 |
| 1 July 2019 – 30 June 2020 | 9.50 |
| 1 July 2020 – 30 June 2021 | 9.50 |
| 1 July 2021 – 30 June 2022 | 10.00 |
| 1 July 2022 – 30 June 2023 | 10.50 |
| 1 July 2023 – 30 June 2024 | 11.00 |
| 1 July 2024 – 30 June 2025 | 11.50 |
| 1 July 2025 – 30 June 2026 | 12.00 |
| 1 July 2026 – 30 June 2027 | 12.00 |
| 1 July 2027 – 30 June 2028 and onwards | 12.00 |
本文涉及的相关资料： ATO Super Guarantee Percentage
