For employers: Super Guarantee (SG) contributions accrue for your employees from the first day they started employment with you. You’re required to pay SG contributions at least quarterly, and have until 28 days after the end of each quarter to make these payments, or you’ll need to pay an administration and interest charge included in the ‘SG charge’. The cut-off dates are below.
Quarterly payment cut-off date:
- Quarter One; 1 July – 30 September 28 October
- Quarter Two; 1 October – 31 December 28 January
- Quarter Three; 1 January – 31 March 28 April
- Quarter Four; 1 April – 30 June 28 July
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