Australian employers must pay the super guarantee by a fixed deadline that depends on when the payment falls. Through the quarter ending 30 June 2026, super is due four times a year, with each quarter’s contributions needing to reach the employee’s fund by 28 October, 28 January, 28 April, or 28 July. From 1 July 2026, that quarterly system is replaced by payday super: contributions must reach the fund within seven business days of every payday.1Australian Taxation Office. About Payday Super Missing either deadline converts the unpaid amount into a super guarantee charge that costs more than paying on time would have.
The rate itself is 12% of ordinary time earnings for both the 2025–26 and 2026–27 financial years.2Australian Taxation Office. Super Guarantee You are only required to contribute on earnings up to the maximum contribution base, which is $62,500 per quarter for 2025–26 and shifts to an annual figure once payday super begins.
Quarterly Due Dates Through 30 June 2026
The quarterly system still applies to all contributions owed up to and including the April–June 2026 quarter. Each quarter has a hard cutoff by which the employee’s fund must have received the money:3Australian Taxation Office. Super Payment Due Dates
- Quarter 1 (1 July – 30 September): due by 28 October
- Quarter 2 (1 October – 31 December): due by 28 January
- Quarter 3 (1 January – 31 March): due by 28 April
- Quarter 4 (1 April – 30 June): due by 28 July
If the due date lands on a weekend or public holiday, the deadline moves to the next business day.3Australian Taxation Office. Super Payment Due Dates One day late is still late.
Payday Super From 1 July 2026
From 1 July 2026, you must pay super every time you pay wages. The contribution has to reach the employee’s super fund within seven business days of the payday it relates to.4Australian Taxation Office. Payment Deadlines for Payday Super A new employee’s first contribution gets a slightly longer window of 20 business days.5Fair Work Ombudsman. Payday Super – New Rules Starting 1 July 2026
Under payday super the contribution is calculated as 12% of qualifying earnings, which covers everything currently included in ordinary time earnings plus salary sacrifice amounts and certain other components.1Australian Taxation Office. About Payday Super Both the qualifying earnings and the super liability are reported through Single Touch Payroll, so the ATO can see almost in real time whether contributions are flowing on schedule.
If you currently rely on the Small Business Superannuation Clearing House to distribute contributions, note that it closes permanently on 30 June 2026. You will need another payment channel ready before that date.6Australian Taxation Office. Small Business Superannuation Clearing House
When Does the Payment Actually Count as Paid
Under both systems, a contribution is only “paid” when the employee’s super fund receives it, not when you hit send on the transfer.3Australian Taxation Office. Super Payment Due Dates Initiating a transfer on the due date itself is not meeting the deadline; it is missing it.
There is one concession worth knowing while it lasts. Under the quarterly system, if you pay through the ATO’s Small Business Superannuation Clearing House, the payment is treated as made on the date the SBSCH receives it, even if it takes longer to reach the fund.3Australian Taxation Office. Super Payment Due Dates The SBSCH itself can take up to seven business days to pass contributions through to the fund.6Australian Taxation Office. Small Business Superannuation Clearing House Commercial clearing houses get no such treatment; only the fund’s receipt date counts. The concession disappears with the SBSCH on 30 June 2026, so under payday super every employer needs to build processing time into the schedule.
What Happens If You Miss a Quarterly Deadline
Paying the super late and moving on is not an option. The shortfall becomes a super guarantee charge made up of three parts: the unpaid contributions themselves, nominal interest of 10% per year calculated from the start of the quarter, and a $20 administration fee per employee per quarter. The SGC under the quarterly system is also not tax deductible, which effectively adds roughly another 30% to the cost for a company paying standard corporate tax.7Australian Taxation Office. The Super Guarantee Charge
You then have to self-assess the liability and lodge a super guarantee charge statement with the ATO by the 28th of the month after the missed deadline. Miss the 28 October quarterly deadline and the SGC statement is due by 28 November. Fail to lodge at all and the ATO can impose a Part 7 penalty of up to 200% of the SGC amount, which climbs higher again if the ATO uncovers the shortfall through audit rather than voluntary disclosure.8Australian Taxation Office. Missed and Late Super Guarantee Payments
What Happens If You Miss a Payday Super Deadline
From 1 July 2026 the SGC still applies, but the mechanics change. The ATO assesses the charge rather than making you self-assess it, interest compounds daily at the general interest charge rate instead of the flat 10%, and the $20 administration fee is replaced by an administrative uplift that varies with your compliance history and can be reduced by voluntary disclosure. The SGC under payday super is tax deductible, which was not the case under the quarterly system.1Australian Taxation Office. About Payday Super
A separate non-payment penalty sits on top of the SGC: 25% of the unpaid charge, rising to 50% where there are prior penalties on the employer’s record.1Australian Taxation Office. About Payday Super Repeated lateness costs more than one-off lateness.
Director Personal Liability
Unpaid super is one of the areas where the company structure does not shield directors. The ATO can issue a Director Penalty Notice making each director personally liable for the outstanding SGC. Once a DPN arrives, directors have 21 days to pay the penalty in full or arrange for the company to deal with the debt.9Australian Taxation Office. Director Penalties
If the SGC statement was lodged on time, a director can clear personal liability by having the company pay, appoint an administrator, appoint a small business restructuring practitioner, or begin winding up. If the SGC obligation was reported late or never reported, the only way out is paying the debt in full.9Australian Taxation Office. Director Penalties
Joining a board that already has super debts does not reset the clock. New directors have 30 days from appointment to ensure the company pays those liabilities or enters administration; miss that window and the debt attaches to them personally. Resigning does not help either, since former directors remain liable for SGC debts that were due before resignation or that relate to a reporting period starting while they were in office.9Australian Taxation Office. Director Penalties