Managing super due dates can be difficult for business owners and employers. With several deadlines to remember, it’s easy to miss a date and face Australian Taxation Office (ATO) penalties. Good organisation can help you stay compliant and avoid issues.
Quarterly super due dates
Start by understanding the key super dates and deadlines. For employers, the main deadline is the quarterly cut-off date for super contributions.
The deadline falls on the last day of the month after each quarter. See the table below for the exact dates.
Super payment due dates
In Australia, employers generally make super contributions by the quarterly cut-off date. Missing the quarterly super due date can result in ATO penalties.
These quarterly super due dates apply each year.
| Super Quarter | Super Due Date | Super Guarantee Charge Due date |
| 1 July – 30 September | 28 October | 28 November |
| 1 October – 31 December | 28 January | 28 February |
| 1 January – 31 March | 28 April | 28 May |
| 1 April – 30 June | 28 July | 28 August |
Other important due dates
Several other key dates also apply. If you cannot pay eligible employees’ super by the due date, you must notify the ATO and pay the SG charge. You must notify the ATO within 28 days after the end of that quarter.
You must also meet the electronic lodgment deadline for the Superannuation Guarantee Charge Statement (SGC). The electronic SGC lodgment deadline is 28 days after the quarterly super due date. This is also the SG Charge due date shown in the table above.
Late SGC lodgment may result in penalties.
As an employer, make sure you pay the correct super contributions and report them to the ATO on time. Understanding the superannuation guarantee rules can help you stay compliant.
One way to stay compliant is to work with a business accountant who’s experienced in managing super for Australian businesses. The team at creditte chartered accountants and advisors can help you navigate the complexities of super due dates and regulations. We can set up a system for tracking and managing super due dates, as well as ensuring that you are making the correct contributions and reporting them to the ATO. If super contributions are also part of a broader tax planning strategy, it’s worth reading that guide alongside this one — timing and maximising contributions is one of the tax planning levers covered there.
Who has to pay super monthly?
In Australia, employers generally make super contributions for eligible employees each quarter. Since 1 July 2022, the $450 monthly earnings threshold no longer applies. Employers must pay super for eligible employees regardless of their monthly earnings. Age remains an important eligibility rule. Employees under 18 must work more than 30 hours a week to receive super guarantee on those hours.
Some employers choose to make contributions monthly, even though quarterly payments remain the standard requirement. Monthly payments can make it easier to track contributions and related reporting. Monthly payments can also help businesses manage cash flow and employee entitlements.
Employers may also use a different payment schedule under certain written agreements or arrangements with the ATO. These agreements must state the contribution frequency and payment dates in writing.
What happens if I pay my super late?
If an employer misses the quarterly super deadline, the ATO may apply penalties. The ATO may charge the Superannuation Guarantee (SG) Charge on unpaid contributions.
Late or missed SGC lodgment can also result in additional penalties. The SG charge also includes nominal interest and an administration fee.
Late super payments can also affect employees because their retirement savings may be delayed. Employers should track super payments and notify the ATO when they cannot pay on time.
SMSF due dates
While we’re on the topic of super, if you’re managing a Self-Managed Super Fund (SMSF) — including one that holds property — here are a few important dates for you to keep in mind:
- June 30: Financial year-end date. SMSFs are required to have the same financial year-end date as the Australian financial year (June 30th). This date is important for preparing and lodging the annual return and for ensuring that all transactions are recorded in the correct financial year.
- October 31: Lodgment due date for SMSF annual return. The SMSF annual return must be lodged with the ATO by October 31st following the end of the financial year.
- Audit due date. SMSFs are required to have an annual audit conducted by an approved SMSF auditor. The due date for the audit report is the same as the lodgment due date for the SMSF annual return.
- Contribution due dates. SMSFs are required to receive contributions by the end of the financial year to be counted in that year’s contribution limits.
- Pension payment due dates. SMSFs that have members receiving pensions must make pension payments by the end of the financial year.
- Trustee minutes and resolutions. SMSFs must keep minutes of trustee meetings and resolutions, and they must be dated within 28 days of the date of the meeting or resolution.
Track these dates to help meet ATO requirements and avoid penalties. An SMSF professional can also help you manage these compliance requirements.
Get super help
Whether you need help with super compliance or your SMSF, our team can help. Our team can streamline the process and help you manage your super efficiently.
Not sure you’re paying or reporting super correctly? Book a free discovery call and we’ll check where things stand.
