The new rate for 2013-14 is 9.25%

Each year until 2020 this will increase by .5%, until it is 12%.

The maximum contribution base of $45,750 per quarter, acts as a ceiling which will limit the contribution for any one employee to $4,231.88 (9.25% of $45,750) for a quarter.

The increase rate does not relate to wages paid before 30th June 2013 contrary to what one industry super fund is advising.

The date of payment to the superannuation fund not relevant.  What is relevant is that the wages are paid after 30th June 2013.

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