Superannuation Guarantee (SG) Due Dates 2026
For Australian employers, staying on top of super due dates is non-negotiable. As we move into the 2026 financial year, the Super Guarantee (SG) rate remains at 12%. However, the landscape is shifting with the upcoming "Payday Super" legislation, making automated online bookkeeping services more important than ever.
To help you avoid the dreaded Super Guarantee Charge (SGC), we have compiled the essential deadlines and compliance tips for the year ahead.
2026 Superannuation Payment Calendar
Under the current quarterly system, super must be received by the employee's fund by the 28th day of the month following the end of the quarter. If the 28th falls on a weekend or public holiday, the deadline moves to the next business day.
| Quarter | Period | Payment Due Date |
|---|---|---|
| Quarter 3 (2025-26) | 1 Jan – 31 Mar 2026 | 28 April 2026 |
| Quarter 4 (2025-26) | 1 Apr – 30 Jun 2026 | 28 July 2026 |
| Quarter 1 (2026-27) | 1 Jul – 30 Sep 2026 | 28 October 2026 |
| Quarter 2 (2026-27) | 1 Oct – 31 Dec 2026 | 28 January 2027 |
1. The "Clearing House" Delay
One of the most common mistakes business owners make is paying the clearing house on the 28th. The ATO considers the super "paid" only when it reaches the actual super fund. Clearing houses can take up to 10 days to process payments. We recommend processing your payroll management and super payments at least 10 days before the official deadline to ensure compliance.
2. The New "Payday Super" Rules
The Australian government has announced that from 1 July 2026, employers will be required to pay super at the same time they pay wages. This "Payday Super" initiative is designed to ensure employees receive their entitlements faster and to reduce unpaid super across the industry.
- Proactive Tip: Don't wait until July to change your habits. Transitioning to a monthly or per-pay-cycle super payment schedule now will make the 2026 compliance shift seamless for your business.
3. The Cost of Being Late: SGC
If you miss a superannuation due date, even by one day, you cannot simply pay the fund and move on. You must lodge a Super Guarantee Charge (SGC) statement with the ATO. The SGC is significantly more expensive because:
- It is calculated on total salary and wages (including overtime), not just OTE.
- It includes a 10% interest component.
- It includes an administration fee per employee.
- Crucially: SGC payments are NOT tax-deductible.
Is your super compliance automated?
Don't risk the SGC. Our team can help you set up automated payroll systems that ensure your super is calculated correctly and paid on time, every time.
Book a Payroll ReviewSummary
Managing superannuation guarantee obligations requires a mix of tight record-keeping and forward planning. With the shift toward Payday Super in mid-2026, now is the perfect time to audit your payroll summary and internal processes. If you need help migrating to a more efficient digital system, check out our software migration services today.