Employers need to make super guarantee (SG) contributions to an employee's super fund for every quarter and ensure that they are received by the fund by the following dates:
- Quarter 1 (July–September) – due 28 October
If you do not pay minimum SG contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November.
- Quarter 2 (October–December) – due 28 January
If you do not pay minimum SG contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February.
- Quarter 3 (January–March) – due 28 April
If you do not pay minimum SG contributions for quarter 3 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May.
- Quarter 4 (April–June) – due 28 July
If you do not pay minimum SG contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August.
For more information, see Super for employers.
Check key due dates for employers who need to pay super guarantee.