As an employer you’re required to make quarterly payments to meet your obligations under the Super Guarantee (SG) legislation. These dates are set by the Australian Tax Office (ATO) and penalties apply for late payments.
You can make payments more regularly than quarterly if you want to (for example, fortnightly or monthly) as long as your total SG obligation for the quarter is paid by the due date.
|SG quarter||Cut off date for SG contributions||SCH online payment cut-off date|
|EFT or BPAY®||Authorised bank transfer|
|1 July – 30 September||28 October||5pm 20 October||5pm 14 October|
|1 October – 31 December||28 January||5pm 20 January||5pm 14 January|
|1 January – 31 March||28 April||5pm 20 April||5pm 14 April|
|1 April – 30 June||28 July||5pm 20 July||5pm 14 July|
We recommend you submit your super contribution data and payment earlier, so any issues can be rectified before the SCH Online deadline shown in the table above.
If your data is not confirmed or cleared, or there is a problem with your data and payment, SCH Online won’t be able to guarantee the contributions reach the destination funds by the legislative deadline.