Employers must pay Super Guarantee (SG) contributions by specific quarterly due dates. The contribution must be received by the super fund by the due date — not just initiated. From 1 July 2026, the rules change significantly: payday super requires employers to pay super every time they run a payroll.
Quarterly Super Due Dates (Current Rules — Until 30 June 2026)
| Quarter | Earnings Period | Payment Due |
|---|---|---|
| Q1 | 1 July – 30 September | 28 October |
| Q2 | 1 October – 31 December | 28 January |
| Q3 | 1 January – 31 March | 28 April |
| Q4 | 1 April – 30 June | 28 July |
Critical point: The due date is when the money must reach the employee’s fund — not when you transfer it. If you use a clearing house (including the ATO’s SBSCH), payments can take 3–5 business days to process. To meet the 28th, initiate your payment at least 5–7 business days before the due date.
What Happens at the Quarterly Deadline
If the correct SG amount has been received by the fund by the due date, your obligation for that quarter is met.
If the payment is late — even by one day — you have a missed quarter for SG purposes and must lodge an SGC statement and pay the Super Guarantee Charge.
Payday Super — From 1 July 2026
The Australian government has legislated payday super, which will require employers to pay SG contributions at the same time as wages from 1 July 2026.
How Payday Super Changes Things
| Current (Until 30 June 2026) | Payday Super (From 1 July 2026) | |
|---|---|---|
| Payment frequency | Quarterly | Every payroll cycle |
| Due date trigger | Quarterly calendar date | Each payday |
| SGC trigger | Quarterly non-compliance | Per-payment non-compliance |
| Cash flow impact | Super held up to 3 months before remitting | Super paid with every payslip |
Under payday super, a weekly payroll employer will make approximately 52 super payment events per year instead of 4. Payroll systems and clearing house relationships will need to support high-frequency super payments.
ATO Visibility Under Payday Super
Payday super also gives the ATO near-real-time visibility of SG compliance — it will be easier to identify underpayments because the ATO can cross-match payroll data with fund contributions in close to real time.
What Triggers the Super Guarantee Charge?
The SGC is triggered if:
- You pay super late (even one day after the quarterly due date)
- You pay less than the required 12% of OTE
- You pay to the wrong fund (not the employee’s chosen or stapled fund)
The SGC Is More Expensive Than Paying On Time
The SGC is calculated differently from standard SG contributions:
| Component | Detail |
|---|---|
| Base: salary and wages | SGC is calculated on salary and wages — a broader base than OTE. This means the SGC amount can be higher than the original SG obligation (because overtime is excluded from OTE but included in salary and wages for SGC purposes) |
| Nominal interest | 10% per year, calculated from the start of the quarter (not the due date) |
| Administration charge | $20 per employee per quarter |
| Tax deductibility | SGC is not tax-deductible — unlike regular SG contributions |
Example: You underpay super by $1,000 for one employee in the July–September quarter. You discover the error in February.
- Base SGC: $1,000 (plus any broader salary/wages difference)
- Nominal interest: $1,000 × 10% × 5/12 (5 months) = $41.67
- Admin charge: $20
- Total SGC: ~$1,062 (not tax-deductible, vs $1,000 deductible if paid on time)
The difference seems small per employee — but across a workforce and multiple quarters, the SGC penalty can be substantial.
The SGC Process — What You Must Do If You Miss a Quarter
If you fail to pay super on time, you must:
- Determine the shortfall: Calculate the correct SG amount for each affected employee for the quarter
- Lodge an SGC statement: Use the ATO’s SGC Statement (NAT 9599 or via Online Services) within 1 month after the quarterly due date. The SGC statement due dates are:
| Quarter | SGC Statement Due |
|---|---|
| Q1 (Jul–Sep) | 28 November |
| Q2 (Oct–Dec) | 28 February |
| Q3 (Jan–Mar) | 28 May |
| Q4 (Apr–Jun) | 28 August |
Pay the SGC: The ATO issues an assessment based on your SGC statement. The SGC is paid to the ATO, not directly to the fund. The ATO then passes the contribution component to the employee’s fund.
Consider voluntary disclosure: If you discover an underpayment before the ATO audits you, voluntary disclosure may reduce penalties.
ATO Enforcement — How Super Underpayments Are Detected
The ATO identifies SG underpayments through:
- Single Touch Payroll (STP): Employers report wages electronically via STP every payroll. The ATO cross-matches STP wage data with super fund contribution records.
- Employee complaints: Employees can report underpaid super to the ATO via the ATO website or myGov
- Random audits and data matching
- Industry tip-offs
Under payday super (from 2026), the ATO’s detection capability will increase significantly — the closer real-time data will make underpayments visible much faster.
Frequently Asked Questions
Can I pay super more frequently than quarterly — e.g. monthly? Yes — paying more frequently than quarterly is permitted. Some employers pay monthly to smooth cash flow or align with payroll cycles. As long as the cumulative amount for the quarter reaches the required level by the due date, more frequent payments are acceptable and encouraged. Payday super from 1 July 2026 will effectively mandate this.
What if the due date falls on a public holiday or weekend? If the due date (e.g. 28 October) falls on a weekend or public holiday, the payment must be received by the fund on the next business day. This is standard ATO practice for periodic tax obligations.
I paid on 29 October — one day late. Do I really have to lodge an SGC statement? Technically, yes — a payment received after the 28th is late, even by one day. However, the ATO does have some discretion, particularly for first-time or minor lateness. Contact the ATO promptly, and consider voluntary disclosure. The ATO may remit penalties for small, genuine errors.
How do I know if the super fund received my payment on time? If you use the SBSCH or a clearing house, check the confirmation of receipt from the clearing house and the expected processing time. Most super funds will show received contributions in the member’s online account within a few business days. Keep records of all payment confirmations.
See also: Employer Super Obligations. For further guidance, see the ATO’s Super for Employers resource or consult a registered tax agent.