自2021年7月1日起退休金（Superannuation Guarantee）比例將從9.5% 提高到10% ，隨後每年逐步提高0.5個百分點，到2025年7月1日提高到12% 。
企業主應盡早規劃相應現金流，應對應老金的增長，稅務局將針對遲付，少付的企業進行罰款以及跟蹤。本輪養老金比例增長是自2015財年以來首次提高養老金繳納比例，此前該比例保持在9.5%了7年。同時，根據政府的計劃，該比例將於2026財年達到12%（如下圖）。
| 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 |
本文涉及的相關資料： ATO Super Guarantee Percentage
