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Deadlines & late payments

As an employer you usually need to pay at least 9.5% of an employee’s ordinary time earnings (OTE) as super at least once a quarter. This is known as the Super Guarantee (SG). Sometimes, industrial agreements and enterprise agreements specify higher SG rates.

Super should be paid by the quarterly due date to avoid a potential SG Charge (see below).

SG quarter SG due date
1 July – 30 September 28 October
1 October – 31 December 28 January
1 January – 31 March 28 April
1 April – 30 June 28 July
  • The SG Charge

    Super must be paid at least quarterly to avoid a potential SG Charge.

    As an employer, you may be liable if an employee dies or becomes disabled and the unpaid SG affects their insurance cover.

    The SG Charge may include:

    • the shortfall amount (the contributions not paid or paid late)
    • interest of 10% per annum
    • an administration fee.

    The SG Charge is based on the employee’s salary and wages, which may be greater than their OTE.

    Need help?

    If you’re late with a payment or need help managing payments, please call us on 1800 241 877 between 8am and 8pm (AEST/AEDT) weekdays.

  • SG Exemptions

    The following are exempt from SG requirements:

    • employees who earn under $450 in a calendar month
    • employees under 18 years who work under 30 hours a week
    • some senior foreign executives (depending on their visa or entry permit)
    • non-resident employees working abroad (with some exceptions)
    • income in excess of $52,760 per quarter.
  • Keep on track with our free online solution

    Use Employer Access to keep on top of your SG payments.

    Find out more

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