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:
Key due dates for employers - super guarantee.