You need to pay and report super electronically to ensure it meets SuperStream requirements.
Super guarantee payments must be made to complying super funds or retirement savings accounts (RSAs) by the quarterly due dates to avoid the super guarantee charge. These due dates, known as the super guarantee due dates, are 28 days after the end of each quarter (see the table below).
You make super contributions for eligible employees calculated from the day they start employment with you. Contributions are only considered as 'paid' on the date they are received by the super fund. 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.
Quarterly due dates for super payments
|
Quarter |
Period |
Payment due date |
|---|---|---|
| 1 |
1 July – 30 September |
28 October |
| 2 |
1 October – 31 December |
28 January |
| 3 |
1 January – 31 March |
28 April |
| 4 |
1 April – 30 June |
28 July |
When a due date falls on a weekend or public holiday, you can make the payment on the next working day.
You can make payments more regularly than quarterly if you want to (for example, fortnightly or monthly). This is as long as your total super guarantee obligation for the quarter is received by the super fund by the due date.
