As an employer, making superannuation payments for your employees might seem straightforward, but missing a due date can lead to penalties and unnecessary stress. Here’s everything you need to know to stay compliant and avoid the super guarantee charge (SGC).
Who Needs to Make Super Payments — and When?
If you have eligible employees, you must pay their superannuation at least four times a year — starting from the day they begin working for you. To avoid penalties, the employee’s super fund must receive the payments by the quarterly super due dates.
Here are the key quarterly super payment due dates you need to be aware of:
| Quarter | Period | Payment Due Date |
| 1 | 1 July – 30 September | 28 October |
| 2 | 1 October – 31 December | 28 January |
| 3 | 1 January – 31 March | 28 April |
| 4 | 1 April – 30 June | 28 July |
Important reminder:
Employers must have paid eligible workers’ super guarantee (SG) by 28 April for the January–March quarter. Make sure you have paid in full, on time, and to the correct fund to avoid penalties and interest. If you utilise a clearing house, allow extra time for the payment to reach your employees’ super funds — as payments are only considered ‘paid’ once they land in the employee’s super fund account, not when received by the clearing house.
- If a due date falls on a weekend or public holiday, the payment must be received by the super fund by the next business day.
- If you make super payments more frequently (e.g., fortnightly or monthly), you must still ensure the total contribution for the quarter is paid by the due date.
Late Payments
If you miss a due date or make a late payment, you must lodge an SGC statement and pay the Superannuation Guarantee Charge to the ATO.
Late or missed super contributions are no longer tax deductible, adding an extra cost burden to your business.
Clearing House Caution
Many businesses use a clearing house to process super contributions. But be careful, super payments are only considered ‘paid’ once they are received by the employee’s super fund, not when they are received by a clearing house.
This means if you make a payment to a commercial clearing house just before the due date, it might not reach the super fund in time — putting you at risk of non-compliance.
Tip: If you use the ATO’s Small Business Superannuation Clearing House, payments are considered made on the day they are received by the clearing house — giving you extra peace of mind.
Always check your clearing house’s processing timeframes to ensure your payments will reach employee super funds before the due date.
Upcoming Super Rate Increase
From 1 July, the super guarantee (SG) rate will increase from 11.5% to 12%.
This new rate must be applied to all salary and wages paid on and after 1 July, even if some or all of the pay period it relates to is before 1 July.
Now is the perfect time to review your payroll systems and processes to ensure you’re ready for the upcoming change — and avoid any compliance headaches.
Contractual and Award Obligations
Some awards, contracts, or super funds require you to make contributions more often than quarterly.
Meeting the standard SG due dates might not be enough if you’re also bound by a specific award or contract terms.
Make sure you review your obligations carefully to stay fully compliant and avoid any unexpected issues.
Need Help Managing Super Payments?
Staying on top of super obligations can feel overwhelming — but you don’t have to do it alone. Whether you need help managing payment schedules, navigating award requirements, or setting up better systems for compliance, we’re here to help.
At BISCosgrove, we specialise in small business accounting, compliance, and superannuation management. Don’t risk unnecessary penalties — get in touch today to find out how we can help you stay compliant and stress-free.
For more information on your payment obligations as an employer, head to the ATO website.
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The material and contents provided in this publication are general and informative in nature only. It is not intended to be advice and you should not act specifically on the basis of this information alone. If expert assistance is required, professional advice should be obtained.
