Superannuation Guarantee

Key Dates & What to Do (Now at 12%)

From 1 July 2025, the superannuation guarantee (SG) rate is 12%. With compliance activity ramping up, and payday super proposed to start from 1 July 2026, now’s the time to make sure your processes (and your people) are set.

At a Glance

  • SG rate: 12% (from 1 July 2025).
  • Quarterly due dates: 28 Oct, 28 Jan, 28 Apr, 28 Jul (next business day if weekend/public holiday). Funds must receive the money by the due date.
  • SBSCH timing: If you use the ATO Small Business Superannuation Clearing House, a contribution is treated as made when the SBSCH receives it on time. (Note: SBSCH is slated to close 1 July 2026 if payday super becomes law.)

Miss a deadline? You may trigger the Superannuation Guarantee Charge (SGC), lose the tax deduction, and face penalties.

Key Dates (Quarterly)

Quarter Period Due Date*
Q1 1 July – 30 September 28 October
Q2 1 October – 31 December 28 January
Q3 1 January – 31 March 28 April
Q4 1 April – 30 June 28 July

* If the due date falls on a weekend or public holiday, payment must be received by the fund on the next business day.

For Employers

  • ATO Small Business Superannuation Clearing House (SBSCH): Contributions are considered paid when the SBSCH receives them (on or before the due date).

  • Commercial Clearing Houses: Collect and distribute contributions, often via payroll or super platforms. Some take up to 14 days to process, so submit payments early.

Risks of Late Payment

Even being one day late triggers the Superannuation Guarantee Charge (SGC), which means:

  • Loss of the tax deduction.

  • Extra administration, interest, and penalties.

👉 Learn more: Super Guarantee Charge | ATO

For Employees

  • Regularly review your superannuation statements and ensure the contributions match the amounts shown on your payslips.
  • If something’s missing or late: raise it with your employer first. If unresolved, report via the ATO’s “Report unpaid super” tool.

Need help transitioning off the SBSCH or tightening your SG process?

We can review your payroll/super workflow, set up or vet a commercial clearing house, and build a payment calendar so you never miss a deadline.

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Given the evolving nature of financial regulations and conditions, the accuracy and reliability of information may change over time. Users are urged to exercise due diligence and consult with a qualified financial professional for personalised advice. Viden Advisory Pty Ltd bears no responsibility for direct or indirect consequences, encompassing financial loss or legal matters stemming from the use or misuse of the information on this website.

Please be aware that the information, by no means, is a substitute for financial advice.

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