From 1 July 2025, the superannuation guarantee (SG) rate increased to 12%. This marks the final stage of a series of legislated increases designed to help Australians grow their retirement savings.
While the increase itself was widely anticipated, the bigger issue for many employers and employees remains the same: understanding due dates, compliance requirements, and the potential risks of missed payments.
Here’s a straightforward guide to help both employers and employees stay on top of their obligations and entitlements.
Superannuation Guarantee Deadlines
Employers must make SG contributions for employees within 28 days after the end of each quarter:
- 28 October (for July–September)
- 28 January (for October–December)
- 28 April (for January–March)
- 28 July (for April–June)
If a due date falls on a public holiday, contributions can be made the next business day. But here’s the important part: the contribution must actually arrive in the employee’s super fund by the due date - not just be sent. The only exception is for employers using the ATO Small Business Superannuation Clearing House (SBSCH), where payments are considered made once received by the clearing house.
Employer Considerations
Claiming a Tax Deduction
Employers can claim a tax deduction for SG contributions, but only if the contributions are made to employees’ super accounts on or before the due dates. A payment even one day late triggers the superannuation guarantee charge (SGC), resulting in:
- Loss of the tax deduction
- Additional administrative penalties
- Interest and compliance obligations
Clearing House Turnaround Times
Employers using commercial clearing houses should plan ahead. Some clearing houses may take up to 14 days to process and distribute contributions, which can easily cause missed deadlines if payments are left too late.
If you’re using software-integrated or platform-provided clearing houses, check the turnaround times and build in enough buffer before the quarterly due dates.
Preparing for Payday Super
Looking ahead, the government has proposed ‘payday super’ reforms, scheduled to start from 1 July 2026. If passed into law, this will mean SG contributions must be paid at the same frequency as salary or wages.
This will be a major shift for many businesses that currently pay quarterly. Employers using the SBSCH should also note that the service will close once payday super begins, meaning a transition to a commercial clearing house will be required.
Getting into the habit of paying SG more frequently now can make the eventual transition smoother.
Employee Considerations
Employees should actively check their superannuation fund statements and reconcile contributions with what’s shown on their pay slips.
If contributions aren’t appearing on time:
- Raise the issue directly with your employer. Sometimes it’s a timing or processing issue.
- Escalate if needed. If contributions continue to be missed or delayed, you can contact the ATO, which has processes in place to investigate and enforce compliance.
Staying on top of your super is critical. It ensures your retirement savings grow as expected and protects you from the long-term impact of missed contributions.
Why Compliance Matters
For employers, late or missed SG payments aren’t just a cash flow inconvenience - they carry real consequences, including penalties and reputational risk.
For employees, unpaid or delayed contributions can mean years of lost investment growth. Super may feel out of sight, but it should never be out of mind.
Staying Ahead with Trekk Advisory
At Trekk Advisory, we help both employers and employees navigate the complexities of superannuation. From ensuring compliance with SG deadlines to planning for the shift to payday super, we keep it clear, simple, and practical.
Whether you’re managing payroll deadlines or checking your own super contributions, Trekk Advisory can help you stay compliant and confident. Reach out to our team today to discuss your superannuation obligations and future planning.
