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|
# Please note: the deadlines quoted in this table are only valid in respect of Superannuation Guarantee contributions.
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.