Superannuation guarantee: due dates and considerations for employees and employers
On 1 July 2025 the superannuation guarantee rate increased to 12%. We look at the quarterly due dates, clearing house considerations, and what employees should do if super is not received on time.
On 1 July 2025 the superannuation guarantee rate increased to 12% which is the final stage of a series of previously legislated increases. Employers currently need to make superannuation guarantee (SG) contributions for their employees by 28 days after the end of each quarter (28 October, 28 January, 28 April and 28 July).
To comply with these rules the contribution must be in the employee's superannuation fund on or before this date, unless the employer is using the ATO small business superannuation clearing house (SBSCH).
Employers
To be eligible to claim a tax deduction on SG contributions the quarterly amount must be in the employee's super account on or before the above quarterly due dates. Employers using commercial clearing houses should be mindful of turnaround times — anecdotally it seems that turnaround times for some clearing houses could be up to 14 days, so it is recommended that employers allow sufficient time before the quarterly deadlines.
If these deadlines are missed (yes even by a day!) that will trigger a superannuation guarantee charge (SGC) requirement which will result in a loss of the tax deduction and other penalties.
The SBSCH will close when payday super commences, so employers using this service should start to consider transitioning to a commercial clearing house.
Employees
It is recommended that you regularly check your superannuation fund statements and reconcile employer contributions to the amounts listed on your pay slips. Where SG contributions are not received on time (or at all!) employees are encouraged to discuss this first with their employer. Should this not result in a satisfactory conclusion, employees can consider bringing this to the attention of the ATO.
- SG quarterly due dates: 28 October, 28 January, 28 April and 28 July
- Commercial clearing houses may take up to 14 days — allow sufficient lead time
- Missing deadline by even one day triggers SGC and loss of tax deduction
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