Employers need to make super guarantee contributions to an employee's super fund and ensure that they reach the fund by the due date.
With the introduction of Payday Super from 1 July 2026, employers must pay super guarantee each payday. The contributions must reach the employee's super fund within 7 business days of payday (unless longer applies).
For quarterly periods ending on or before 30 June 2026, employers need to make sure super guarantee contributions reach an employee's super fund by the following due dates:
- Quarter 3 (1 January – 31 March 2026) – due 28 April 2026
- Super guarantee contributions need to reach your employee's super fund by this date – it's important that you leave enough time for your super payments to reach and be processed by your employee's super fund, especially if you're using a clearing house.
- If you don't pay minimum super guarantee contributions for quarter 3 by this date, you must lodge a Superannuation guarantee charge statement – quarterly and pay the super guarantee charge to us by 28 May 2026 to avoid additional penalties.
- For payments received before 30 June 2026, you can choose to offset quarterly contributions you've paid late to a fund for each employee against the super guarantee charge for quarter 3 or earlier.
- Quarter 4 (1 April – 30 June 2026) – due 28 July 2026
- If you don't pay minimum super guarantee contributions for quarter 4 by this date, you must lodge a Superannuation guarantee charge statement – quarterly and pay the super guarantee charge to us by 28 August 2026 to avoid additional penalties.
- You can't offset contributions you've paid late for this quarter.
The quarterly super guarantee charge is more than the super guarantee contributions you would have otherwise paid to the employee's fund and is not tax deductible. For more information see Missed and late super guarantee payments.
You can claim a tax deduction for an amount of super guarantee charge that you pay under Payday Super.