Superannuation is required to be paid by all employers on behalf of their employees. At the moment, the minimum superannuation guarantee amount is equal to 9% of an employee’s base wage. However from 1 July 2013 due to changes to the Superannuation Guarantee Act, the compulsory rate has been increased to 9.25%. This is the beginning of a number of superannuation reforms that will be slowly introduced from 2013 to 2019, at which the end of, the superannuation guarantee rate will be 12%. This means that from the September 2013 Quarter, superannuation must be paid at that rate by all employers. ..