Superannuation Guarantee: Due Dates and Key Considerations for Employers and Employees
From 1 July 2025, the superannuation guarantee (SG) rate increased to 12%, marking the final stage of a series of legislated increases.
Currently, employers must make SG contributions for their employees within 28 days of the end of each quarter:
28 October – July to September quarter
28 January – October to December quarter
28 April – January to March quarter
28 July – April to June quarter
If a due date falls on a public holiday, the contribution is due the next business day. To comply, the contribution must be in the employee’s super fund by the deadline, unless using the ATO’s Small Business Superannuation Clearing House (SBSCH).
The ATO has been allocating significant compliance resources to this area in recent years—making it critical for both employers and employees to stay on top of obligations.
Employers
To claim a tax deduction, SG contributions must reach the employee’s super fund on or before the due dates.
Exception: If using the ATO SBSCH, contributions are considered made once the SBSCH receives them by the due date.
Commercial clearing houses: These may take up to 14 days to process and distribute funds, so employers should allow sufficient lead time before quarterly deadlines.
Missed deadlines: Even being one day late triggers the Superannuation Guarantee Charge (SGC). This leads to loss of the tax deduction, extra reporting obligations, and penalties. See the ATO’s guidance here: The Super Guarantee Charge | ATO.
Future changes: From 1 July 2026, the proposed ‘payday super’ reforms (not yet law) would require SG contributions to be paid at the same time as salary or wages. Employers using the SBSCH should start planning to transition to a commercial clearing house.
Employees
Regularly check your superannuation statements to ensure contributions match what is listed on your pay slips.
If contributions are missing or delayed, raise this with your employer first.
If the issue is unresolved, you can escalate the matter with the ATO. Guidance is available here: Employee Superannuation Rights | ATO.
Key takeaway:
For employers, timely SG contributions mean avoiding penalties and preserving tax deductions. For employees, staying vigilant ensures your retirement savings are being looked after properly.