Super guarantee

Employers need to make super guarantee (SG) contributions to an employee's super fund for every quarter and ensure that they are received by the fund by the following dates:

• Quarter 1 (July–September) – due 28 October

If you do not pay minimum SG 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 SG 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 SG 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 SG 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.

For more information, see Super for employers.