📌 Overview
Australian employers must ensure super contributions for eligible employees are received by their super funds by the end of each SG quarter to avoid the Super Guarantee Charge (SGC)
🔹 Quarterly Due Dates
| Quarter | SG Due Date |
|---|---|
| 1 Jul – 30 Sep | 28 October |
| 1 Oct – 31 Dec | 28 January |
| 1 Jan – 31 Mar | 28 April |
| 1 Apr – 30 Jun | 28 July |
If the 28th falls on a weekend or public holiday, payments can be made the next business day
💳 Payment Frequency Options
While quarterly payments are the norm, you can also pay super monthly or fortnightly, provided that the total SG for the quarter is received by funds by the due date
⚠️ Late Payments & Consequences
- Late or missed payments incur the SGC and are not tax-deductible
- If using a commercial clearing house, ensure payments reach the super fund before the due date, not just sent by then
- From 1 July 2026, the “payday super” reform requires contributions to be paid each pay cycle, eliminating quarterly grace periods
✅ Why It Matters
- Avoid SGC and penalties
- Ensure compliance with SG laws
- Build trust with employees by meeting retirement obligations
- Prepare now for impending changes under “payday super”
🌐 External References
Need help coordinating SG payments?
Win Professionals can support you with:
- Timely SG scheduling and lodgment
- Monthly/quarterly payment structures
- Clearing house coordination
- SG calculator setup and payroll system reviews
✅ Book a free SG compliance review today!
