Super guarantee payments are due on specific dates for each quarter.
The due date for payment of the super guarantee charge (SGC) and lodging the Superannuation guarantee charge statement is one calendar month after the super guarantee due date. This is shown in the following table.
Due dates by quarter
|
Quarter |
Period |
Super guarantee payment due date |
Super guarantee charge and statement due date |
|---|---|---|---|
| 1 |
1 July – 30 September |
28 October |
28 November |
| 2 |
1 October – 31 December |
28 January |
28 February |
| 3 |
1 January – 31 March |
28 April |
28 May |
| 4 |
1 April – 30 June |
28 July |
28 August |
Note: When a due date for payment falls on a weekend or public holiday, you can lodge the statement and make the payment on the next working day.
Example: Working out due dates for the super guarantee charge statement – quarter 1
For quarter 1 (1 July to 30 September), super guarantee contributions must be paid to a complying super fund by 28 October.
If you miss paying your super guarantee to a complying super fund by 28 October, you have until 28 November (one calendar month later) to pay the super guarantee charge and lodge the Superannuation guarantee charge statement with the ATO.
