Superannuation Guarantee: Key Dates and What Employers & Employees Need to Know
As of 1 July 2025, the superannuation guarantee (SG) rate increased to 12%, marking the final stage of previously legislated increases. This is an important milestone for both employers and employees, reinforcing the need to stay on top of super contribution obligations and entitlements.
Employer Responsibilities
Currently, employers must make SG contributions by 28 days after the end of each quarter:
- 28 October
- 28 January
- 28 April
- 28 July
If the due date falls on a public holiday, employers have an extra day to ensure contributions are processed.
*To claim a tax deduction, SG contributions must be received by the employee’s super fund on or before the due date (unless using the ATO’s Small Business Superannuation Clearing House (SBSCH), in which case it’s considered made when received by the SBSCH) *
Employers using commercial clearing houses should be mindful of turnaround times, which in some cases can take up to 14 days. To avoid penalties, it’s essential to process contributions early.
If contributions are even one day late, this triggers the Superannuation Guarantee Charge (SGC). This results in:
- Loss of the tax deduction
- Interest charges
- Potential penalties
More details: ATO – Super Guarantee Charge
Employers also have the option to pay SG more frequently than quarterly. This will become especially relevant if the proposed “payday super” reforms commence on 1 July 2026, requiring SG to be paid at the same time as wages. Employers using the SBSCH should also note that this service is expected to close once payday super begins, meaning a transition to a commercial clearing house will be required.
Employee Considerations
Employees are encouraged to take an active role in monitoring their super:
- Regularly check super fund statements
- Compare employer contributions against your payslips
- Raise concerns with your employer promptly if contributions appear to be missing or delayed
If concerns aren’t resolved, employees can contact the ATO for assistance.
Looking Ahead
With the SG rate now at 12% and potential payday super changes on the horizon, it’s important for both employers and employees to stay informed. Timely contributions don’t just keep businesses compliant – they help ensure employees’ retirement savings are protected and growing.
We support businesses and individuals in meeting their obligations and understanding their entitlements. Whether it’s navigating clearing houses, managing payroll processes, or planning for upcoming reforms, we’re here to help.
Get in touch with us today to ensure your super obligations are on track – call (03) 5331 3711
