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A contribution is on time if it is received by your employee’s super fund or retirement savings account (RSA) (with all the necessary information to allocate it to the employee’s member account) before the end of the 7th business day after the day you make a payment of qualifying earnings (QE), or payday.
A business day is any day other than a Saturday or Sunday, or a day that is a public holiday for the whole of any Australian State or Territory.
This means you may need to allow extra time for the payments to be received, which is especially relevant if you use commercial clearing houses.
Last modified: 13 May 2026
Super guarantee employer obligations
| Steps | Progress | |||||
|---|---|---|---|---|---|---|
New employers |
1 mins | |||||
Overview of superannuation |
2 mins | |||||
Working out if you have to pay super |
4 mins | |||||
Setting up super for your employees |
7 mins | |||||
Calculating super guarantee |
3 mins | |||||
Paying super contributions |
5 mins | |||||
Late payments |
2 mins | |||||
Penalties |
2 mins | |||||
Related courses |
1 mins | |||||
Course feedback |
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