Super Guarantee Deadlines: A Business Checklist (2026)
For Australian employers, Superannuation (Super Guarantee) is one of the most strictly enforced obligations. Unlike other tax debts where the ATO might offer a payment plan, Super Guarantee laws are rigid.
If you pay late, even by one day, you face automatic penalties, and you lose the tax deduction. Here is your essential checklist to stay compliant in 2026.
1. The Non-Negotiable Deadlines
Super must be paid at least quarterly. The official due dates for the 2025/2026 financial year are:
| Quarter | Period | Payment Due Date |
|---|---|---|
| Quarter 1 | 1 July – 30 Sept | 28 October |
| Quarter 2 | 1 Oct – 31 Dec | 28 January |
| Quarter 3 | 1 Jan – 31 Mar | 28 April |
| Quarter 4 | 1 Apr – 30 Jun | 28 July |
2. The "Processing Time" Trap
This is where most businesses get caught. The law says the contribution is only considered "paid" when the fund receives it, not when you click "send" in your bank account.
If you use a Clearing House (like the ATO Small Business Super Clearing House or Xero Auto Super), you must allow processing time.
- Recommendation: Process your payroll and Super at least 10 days before the deadline (e.g., pay by the 18th of the month) to ensure funds clear into the employee's account by the 28th.
3. What Happens if I Miss the Date?
If the money hits the fund on the 29th instead of the 28th, you are legally required to lodge a Super Guarantee Charge (SGC) Statement.
- Loss of Tax Deduction: Late super payments are not tax-deductible. If you pay $10,000 in super late, you pay tax on that $10,000 as if it were profit.
- SGC Interest: You must pay interest (currently 10%) calculated from the start of the quarter, not just the due date.
- Admin Fee: An administration fee of $20 per employee, per quarter.
4. Payday Super is Coming (2026 Update)
The government is moving toward "Payday Super," requiring employers to pay super at the same time as salary (weekly or fortnightly) rather than quarterly. While the quarterly dates above still apply for now, best practice is to start aligning your super payments with your pay runs immediately to prepare for this shift.
Missed a Deadline? Don't Ignore It.
The worst thing you can do is hide. If you have missed a payment, we can help you lodge the SGC Statement voluntarily. The ATO is much more lenient on voluntary disclosures than on forced audits.
Help Me Fix Late SuperSummary
Super isn't your money; it's your employees' future. Set calendar reminders for the 15th of Oct, Jan, Apr, and July to ensure you never miss the cutoff.