1.3 Key reporting requirements and deadlines


1.3.3 Superannuation

Australia | Commentary

1.3.3 Superannuation

Australia | Commentary

1.3.3     Superannuation

Superannuation guarantee contributions are required to be paid quarterly, in accordance with the following schedule:

QuarterPayment Due Date
1 July–30 September28 October
1 October–31 December28 January
1 January–31 March28 April
1 April–30 June28 July

If payments are not made by the due date, the employer will be liable for the Superannuation Guarantee Charge (see 1.1.3).

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