Contribution dates

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.