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  • Super guarantee

    Superannuation guarantee amnesty

    Applications close 7 September 2020

    On 6 March 2020 the government introduced a superannuation guarantee amnesty that allows employers to disclose and pay previously unpaid super without incurring penalties.

    Super guarantee

    Super guarantee contributions to be made to the super fund for every quarter.

    Quarter 1 (July–September) – due 28 October

    If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November.

    Quarter 2 (October–December) – due 28 January

    If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February.

    Quarter 3 (January–March) – due 28 April

    If you do not pay minimum super contributions for quarter 3 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May.

    Quarter 4 (April–June) – due 28 July

    If you do not pay minimum super contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August.

    See also:

    Last modified: 28 May 2020QC 32011