Preparing for super due dates
| Quarter | Period | Due date |
|---|---|---|
| 1 | 1 July - 30 September | 28 October |
| 2 | 1 October - 31 December | 28 January |
| 3 | 1 January - 31 March | 28 April |
| 4 | 1 April - 30 June | 28 July |
From 1 July 2026, employers will be required to pay employees their super each pay cycle, rather than quarterly—this is commonly referred to as ‘payday super’. It’s important to note that this legislation is still before parliament and isn’t yet law.
Learn more about making super payments.
Tips for paying your super on time
- Although you must pay your employees super contributions at least once a quarter, depending on the employment agreement, you may be required to pay more frequently.
- To ensure contributions are received on time by your employee’s nominated super fund, it may be helpful to prepare your payment well in advance of the super due date.
- If super due dates fall on a non-business day or public holiday, payments must be received by the nominated fund on or before the next business day.
- You may want to consider using a SuperStream-compliant system (such as a clearing house) to pay contributions for your employees.
Things to keep in mind
Who’s eligible for super guarantee (SG) contributions?
The superannuation guarantee (SG) is the percentage of ordinary time earnings (OTE) you must pay into your employees’ chosen super fund. Generally, for the 2024-25 financial year, you must pay at least the 11.5% SG rate by the super due dates to employees who are:
- 18 years old or over, or
- under 18 years and working at least 30 hours a week.
The SG rate generally applies to full-time and part-time employees, casual employees and contractors. If you’re not sure if an employee qualifies for the SG, consider using the ATO’s Super guarantee eligibility tool.
How much super do I need to pay?
You must pay employees eligible for the SG a minimum amount of super each due date. The minimum super rate is currently 11.5% and will rise to 12% on 1 July 2025.
What happens when super is paid late?
If you don’t pay your employees’ SG contribution by the due date or to the correct super fund, the ATO could serve you with a superannuation guarantee charge (SGC).
Make UniSuper your default super fund
Register your business
If you register your company details online, we will be able to contact you if there are any complications with your contributions.