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Superannuation & due dates in Australia

Superannuation  for employers

Superannuation is money you pay for your workers to provide for their retirement.

Generally, if you pay an employee $450 or more before tax in a calendar month, you have to pay superannuation on top of their wages.

The minimum you must pay is called the super guarantee (SG):

  • the SG is currently 9.5% of an employee’s ordinary time earnings
  • you must pay the SG at least four times a year, by the quarterly due dates
  • you must pay and report super electronically in a standard format, ensuring you meet Super Stream requirements
  • your super payments must go to a complying super fund – most employees can choose their own fund
  • if you don’t pay the SG on time, you may have to pay the super guarantee charge.

Link to find out more about paying your Super obligations to your employees:

**Note You may not  be aware of the following possible Super payments for the following


Under 18 years of Age & Domestic Workers:

Super Guarantee Quarter Super Guarantee  Due Date
1 July – 30 September 28 October
1 October – 31 December 28 January
1 January – 31 March 28 April
1 April – 30 June 28 July


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