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 Employer Superannuation Guarantee

Employer super guarantee contributions have to be paid for each eligible employee to the correct super fund at least four times a year, by the quarterly cut-off dates shown below.

You can pay contributions more regularly than quarterly if you want to. For example, you can pay fortnightly or monthly, as long as the total super guarantee obligation for the quarter is paid by the quarterly cut-off date.

If you pay any super guarantee contributions after the cut-off date, you have not met your super guarantee obligations and will have to lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) and pay the superannuation guarantee charge to the ATO.

Quarterly Payment

Payment cut-off date

Due dates for lodgment of the Superannuation guarantee charge statement - quarterly and payment of the SGC to the ATO

Quarter 1, 2015-16

July to September 2015

28 October 2015 - Wednesday

28 November 2015 - Saturday*

Quarter 2, 2015-16

October to December 2015

28 January 2016 - Thursday

28 February 2016 - Sunday*

Quarter 3, 2015-16

January to March 2016

28 April 2016 - Thursday

28 May 2016 - Saturday*

Quarter 4, 2015-16

April to June 2016

28 July 2016 - Thursday

28 August 2016 - Sunday*

NOTE:

*The super guarantee charge is calculated on total salary or wages, instead of ordinary time earnings and you can not claim a tax deductible for the super guarantee charge.

*As some dates may vary, please ensure you contact the ATO to double check any dates in question.

*When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

 

 


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