If you are an employer, then you pay super guarantee (SG) for eligible employees calculated from the day they start with you. You must make the payments at least four times a year, so they are received by your employee’s super fund by the quarterly due dates.
for the 20-21 tax year your quarterly payments are due on the following dates:
| 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 due date falls on a weekend or public holiday, it automatically changes to the the next business day.
You can make payments more regularly than quarterly if you want to (for example, fortnightly or monthly) as long as your total SG obligation for the quarter is received into your employee’s super fund by the due date.
If you haven’t paid the minimum amount on time and to the correct fund, you must lodge a Superannuation guarantee charge statement and pay the superannuation guarantee charge (SGC).
Members’ personal super contributions
If you arrange with your employee to make post-tax super contributions on their behalf, the payments are referred to as personal super contributions.
Make sure you pay these contributions promptly, in accordance with the employee’s terms of employment and any legal requirement (that is, industrial award conditions).
Members’ personal super contributions don’t count towards your SG obligations.
Other contractual requirements
Some super funds, awards and contracts require superannuation to be paid more regularly (for example, monthly) than the SG quarterly requirement. Meeting the SG requirement does not ensure compliance with other requirements.
Clearing houses
A clearing house distributes super contributions to your employees’ funds on your behalf. If you use a clearing house, the employee’s super contribution is counted as being paid on the date the super fund receives it, not the date the clearing house receives it from you. The exception is the free Small Business Superannuation Clearing House service.
Check with your clearing house to make sure you allow enough time for your payments to be processed before the quarterly due dates