Super Guarantee — Q1 (Jul–Sep)
Quarterly Super Guarantee payment for July–September wages. Must be received by the employee's super fund by 28 October. Late payment triggers the non-deductible Super Guarantee Charge.
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Who this applies to
- All Australian employers
- Including single-director Pty Ltds paying themselves a salary
- Contractors deemed employees under SGAA
What to file
Pay SG into each employee's nominated fund. Report via STP at each pay event.
How to file
Use a SuperStream-compliant clearing house (most accounting software has this built in).
Payment due
28 October — pay several days early to allow clearing house to deliver to fund.
Penalties for missing this deadline
Super Guarantee Charge (SGC) — non-deductible, includes the unpaid SG, interest from the start of the quarter, and A$20 per employee admin fee. Director Penalty Notice can make directors personally liable.
Filing checklist
- Calculate Super Guarantee on ordinary time earnings (11.5% FY25, 12% from 1 Jul 2025)
- Check Maximum Super Contribution Base cap (A$65,070/quarter FY25)
- Pay several days before 28 Oct via clearing house
- Confirm STP report shows correct super amounts
Common mistakes to avoid
- Paying on the due date (clearing house delays cause late receipt)
- Calculating SG on overtime (overtime is generally NOT OTE)
- Forgetting Maximum Super Contribution Base cap
- Not paying SG on bonuses (most bonuses are OTE)
Never miss a Australia deadline
AccountsOS tracks every Australian Taxation Office (ATO) and ASIC (Australian Securities and Investments Commission) deadline and reminds you weeks ahead.
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