Superannuation Guarantee
Tax Year	For employers with payroll less than $1 million	For employers with payroll greater than $1 million
1 July 2002 and thereafter	9%	9%
1 July 2000 to 30 June 2002	8%	8%
1 July 1998 to 30 June 2000	7%	7%
1 July 1996 to 30 June 1998	6%	6%
1 July 1995 to 30 June 1996	5%	6%
1 July 1994 to 30 June 1995	4%	5%
1 January 1993 to 30 June 1994	3%	5%
1 July 1992 to 31 December 1992	3%	4%

Maximum Superannuation Contribution Base
Income year	Per quarter
2008/2009	$38,180
2007/2008	$36,470
2006/2007	$35,240
2005/2006	$33,720
2004/2005	$32,180
2003/2004	$30,560
2002/2003	$29,220
2001/2002	$27,510
2000/2001	$26,300
1999/2000	$25,240
1998/1999	$24,480
1997/1998	$23,630
1996/1997	$22,590
1995/1996	$21,720
1994/1995	$20,780
1993/1994	$20,160
1992/1993	$20,000

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