Show download pdf controls
  • Paying super contributions

    Super guarantee (SG) payments must be made to complying funds or retirement savings accounts (RSAs) and be received in the fund or account by the quarterly due dates, which are 28 days after the end of each quarter.

    Some super funds require employers to make contributions monthly. When you register with a fund with this requirement, you are agreeing to make monthly contributions to that fund.

    You need to pay and report super electronically to ensure it meets SuperStream requirements.

    Next steps:

    You can claim a tax deduction for SG payments in the financial year you make them – if you meet the SG requirements.

    You may be able to use the free Small Business Superannuation Clearing House to make super contributions for your employees.

    If you miss a payment or pay SG after the due date, you must pay the superannuation guarantee charge (SGC) and lodge an SGC statement to us. The SGC is not tax-deductible.

    See also:

    Last modified: 09 Dec 2020QC 44703