Super guarantee due dates: the quarterly payment calendar for employers
If you employ staff, you must pay the super guarantee (SG) into each eligible employee’s fund at least quarterly. The catch that trips up many employers: the contribution has to be received by the fund by the due date, not merely paid by you. Clearing houses and processing times mean you need to act well before the date itself. Here is the calendar and how to stay ahead of it.
Complia is an organisational tool that tracks dates and preparation steps. It is not tax, legal or financial advice and does not replace your accountant.
Quarterly super guarantee due dates
Super guarantee is paid on a quarterly cycle, with each payment due 28 days after the end of the quarter.
- Quarter 1 (Jul–Sep): due 28 October
- Quarter 2 (Oct–Dec): due 28 January
- Quarter 3 (Jan–Mar): due 28 April
- Quarter 4 (Apr–Jun): due 28 July
"Paid" means received by the fund
SG is only counted as paid once the money is received by the employee’s super fund — not when it leaves your account. If you use a clearing house, allow for its processing time, which can be several business days. The practical rule is to initiate payment a week or more before the due date so it clears in time.
What happens if you pay super late
Miss the date, even by a day, and the contribution is no longer deductible. You then have to lodge a Super Guarantee Charge (SGC) statement and pay the SGC, which includes the shortfall, interest and an administration component, none of which is tax-deductible. Paying on time keeps the contribution deductible and avoids the SGC entirely.
Building super into your compliance rhythm
Because the SG dates sit close to BAS dates but are not the same, it pays to track them together in one place. Set a reminder a week before each quarterly due date, confirm the funds will clear in time, and tick off each employee. Complia maps the SG cycle to the Australian calendar alongside your BAS and ASIC obligations, so every payment date is accounted for in one view.
Frequently asked
- When is super guarantee due each quarter?
- SG is due 28 days after the end of each quarter: 28 October, 28 January, 28 April and 28 July.
- Does super count as paid when I send it or when the fund receives it?
- When the fund receives it. If you use a clearing house, allow for its processing time and pay early so the contribution is received by the due date.
- What is the Super Guarantee Charge?
- If you pay SG late you must lodge an SGC statement and pay the charge, which includes the shortfall, interest and an administration fee, and is not tax-deductible.
- Is this page financial advice?
- No. This is an organisational guide to help you plan around super payment dates. It does not replace your accountant or registered agent.
Put this deadline on autopilot.
Complia keeps small Australian businesses ahead of every lodgement and obligation — BAS, super, ASIC — with checklists and reminders built around the real ATO calendar.