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A. What to consider as an employer

Timing of SG contributions

Section: 1.4

Timing of SG contributions

To count toward meeting an employer's SG liability during a quarter, a contribution must be made by no later than 28 days after the end of each quarter as shown in the following table.

Period Payment due date
1 July - 30 September 28 October
1 October - 31 December 28 January
1 January - 31 March 28 April
1 April - 30 June 28 July

When a due date falls on a weekend or public holiday, payment can be done on the next working day. The ATO will also accept payments from employers more regularly than quarterly if they desire  (for instance, fortnightly or monthly) as long as their total SG obligation for the quarter is paid by the due date.

Employers who haven't paid the minimum amount on time and to the correct fund,  they must 'lodge a superannuation guarantee charge statement' and pay the superannuation guarantee charge (SGC)

Contractual requirements

Employers must take care as some superfunds, awards and contracts could require superannuation to be paid more regularly (for example, monthly) than the SG quarterly. requirements.

This technical resource is intended for the use of financial advisers only. It is current as at the date of publication but may be subject to change. This publication has been prepared without taking into account a potential investor's objectives, financial situation, needs or objectives. Before making a recommendation based on this material, you should consider its appropriateness based on the client's objectives, financial situation and needs. Rainmaker Group is not a registered tax agent under the Tax Agent Services Act 2009. Your client should refer to a registered tax agent before relying on information published herein that may impact their tax obligations, liabilities or entitlements.

Last modified: Thursday, September 10, 2020