At max, you can make contributions as frequently as you like. It's generally easiest to do with each payroll – weekly / fortnightly / monthly, however at a minimum, the law requires quarterly payments.
| Quarter | Contribution Period | Cut-off Date |
|---|---|---|
| Quarter 1 | 1 July to 30 September | 28 October |
| Quarter 2 | 1 October to 31 December | 28 January |
| Quarter 3 | 1 January to 31 March | 28 April |
| Quarter 4 | 1 April to 30 June | 28 July |
What if I miss a payment date?
The ATO imposes penalties on employers who miss these contribution dates. Penalties include having to pay the equivalent SG contribution directly to the ATO, without getting a tax deduction.
More info about Superannuation Guarantee rules and obligations
There are lots of government resources available. If you'd like more info, visit the ATO.
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