SG contributions for your eligible workers were due on 28 April.
Make sure you paid in full, on time and to the right fund to avoid penalties and interest. You need to allow extra time for the payments to reach your employees’ super funds if you’re using a clearing house. Payments are only considered ‘paid’ when they reach your employees’ super fund account.
For more information on SG due dates, visit ato.gov.au/superpaymentduedates.
If you didn’t pay on time
Lodge a super guarantee charge (SGC) statement and pay the SGC to us by 28 May.
This will be the last time you can use the late payment offset (LPO). The LPO won’t be available for any late super payments for the June quarter due 28 July.
Reminder: Quarterly super contributions are ending
From 1 July Payday Super starts, which means employers must pay super each payday. Find out what you need to know to get ready by visiting ato.gov.au/paydaysuper.
If you use the ATO’s Small Business Super Clearing House
This will permanently close on 1 July 2026. Pay your third quarter payment on 28 April, download your records and find an alternative provider. Find out more information by visiting How to transition from the Small Business Superannuation Clearing House.