Super Guarantee Due Dates (Australia)
When is super due? Since 1 July 2026, it's due every payday. Under Payday Super, the Super Guarantee (12% of an employee's qualifying earnings) has to land in their super fund within 7 business days after you pay them, not once a quarter. The quarterly deadlines haven't vanished completely, though. If you're still squaring up super for pay periods before 1 July 2026, the calculator below gives you the due date for those quarters.
SG quarterly due dates (pay periods up to 30 June 2026)
| Quarter | Period covered | SG payment due |
|---|---|---|
| Q1 | 1 July — 30 September | 28 October |
| Q2 | 1 October — 31 December | 28 January |
| Q3 | 1 January — 31 March | 28 April |
| Q4 | 1 April — 30 June | 28 July |
If the due date falls on a weekend or national public holiday, payment is due by the next business day. Unlike BAS, there is no tax-agent extension for SG — the payment goes to the employee's super fund, not to the ATO.
Super Guarantee rate history
| Period | SG rate |
|---|---|
| 1 July 2020 — 30 June 2021 | 9.5% |
| 1 July 2021 — 30 June 2022 | 10.0% |
| 1 July 2022 — 30 June 2023 | 10.5% |
| 1 July 2023 — 30 June 2024 | 11.0% |
| 1 July 2024 — 30 June 2025 | 11.5% |
| From 1 July 2025 | 12.0% (legislated final rate) |
Payday Super (from 1 July 2026)
The federal government's Payday Super reforms change the SG payment model from quarterly to per-payday. Key features:
- Effective date: 1 July 2026 for super accrued from that day forward
- Payment timing: SG must be received by the super fund within 7 business days of payday
- Coverage: All employers, regardless of size
- Penalties: Tougher SGC framework for missed paydays
- Quarterly SG for periods before 1 July 2026: Continues to follow the existing quarterly due dates
Single Touch Payroll (STP) reporting must align with the new payday cycle. Payroll software providers (Xero, MYOB, QuickBooks, KeyPay) are updating their products to handle the transition.
What counts as qualifying earnings?
From 1 July 2026 the 12% is worked out on qualifying earnings, not ordinary time earnings. Qualifying earnings include ordinary time earnings, all commissions, salary sacrifice contributions, and other amounts that were previously included in an employee's salary or wages for super guarantee. If your payroll was set up for the old ordinary-time-earnings base, it's worth a look.
Super Guarantee Charge (SGC) for late payment
Late super from 1 July 2026. If super isn't received within 7 business days after payday (or the longer period that applies, for example for a new employee), the super guarantee charge applies. The ATO now assesses it for you. You no longer lodge a super guarantee statement. It's calculated on qualifying earnings, and interest compounds daily at the general interest charge rate.
Late super for quarters up to 30 June 2026. The old rules still govern those quarters: the charge is self-assessed through a super guarantee statement, calculated on salary and wages, with interest at 10% a year and a flat administration fee. It isn't tax deductible.
Who must be paid super
From 1 July 2022, the $450/month threshold was removed. Super is now payable to virtually all employees (and many contractors who are "deemed employees" under the SGC Act). Key points:
- All employees aged 18 or over, regardless of earnings
- Employees under 18 who work more than 30 hours/week
- Contractors paid mainly for labour — can be deemed employees for SG purposes even if treated as contractors for tax/PAYG
- Domestic workers working more than 30 hours/week for the same employer
Choice of fund and stapling
Employees can choose which super fund their SG is paid to. If they don't, employers must check the ATO's stapled super fund service to find the employee's existing default fund. Only if no stapled fund exists can the employer pay into their own default fund.
Counting down to a super payment?
Use the Days From Date Calculator to find exactly how many days until your next SG deadline.
Open Days From Date CalculatorFrequently asked questions
Official sources
- ATO — Paying super contributions
- ATO — Work out how much super to pay
- ATO — Super Guarantee Charge (SGC)
- Treasury — Payday Super consultation
This calculator and guide are general information only and not tax or financial advice. Super rules can change — verify current rates and dates at ato.gov.au or with a registered tax/BAS agent.