Business Finances
Quarterly Super Payment Deadlines
| Quarter | Period | Payment Due |
| 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 |
Key Points
- Super payments must be received by employees’ super funds by the due dates to avoid the super guarantee charge (SGC).
- If a due date falls on a weekend or public holiday, ensure your payment reaches the fund by the next business day.
- Although you can make payments more frequently (e.g., monthly), the total quarterly amount must be paid by the due date.
Clearing Houses
- Payments are considered ‘paid’ only when received by the super fund, not when received by a commercial clearing house.
- Using the ATO’s Small Business Superannuation Clearing House, payments are considered ‘paid’ on the date they are received.
Missed Payments
- Missing a deadline requires lodging an SGC statement and paying the SGC to the ATO. Late payments are not tax deductible.
Additional Compliance
- Some super funds, awards, or contracts may require more frequent payments. Ensure you meet all specific obligations.
Given the ATO’s increased audit activity, timely compliance is more critical than ever. Please plan accordingly to avoid penalties.
If you have any questions, feel free to contact us. We’re here to help you stay compliant.
