You must pay super for eligible employees to avoid the super guarantee charge. Payments can be made at least 4 times a year. This applies from the day employees start working for you. Payment due dates occur quarterly.
|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|
When a super due date falls on a weekend or public holiday, you can make the payment on the next business day.
You can also make payments more frequently than quarterly, for example fortnightly or monthly. If you do, ensure you pay your total super guarantee (SG) contribution for the quarter by the due date.
Some super funds, awards and contracts require you to pay super more regularly than quarterly.
Meeting the SG contribution payment dates does not ensure compliance with other super funds, awards and contracts.
You should check the contractual obligations you have with your super fund, award or contract to ensure super contributions are paid on time.
A clearing house distributes super contributions to your employees’ funds on your behalf.
Your employee’s super contribution is considered ‘paid’ on the date it’s received by the super fund. Not the date it’s received by the clearing house.
However, if you use the Small Business Superannuation Clearing House, payments may be considered ‘paid’ on the date they’re received.
Check the payment dates with your clearing house to ensure your payments will be processed before the due dates.