Super contribution payment deadlines

Payments and cut-off dates

SG payments for eligible employers are required to be received by a complying super fund by the following quarterly cut-off dates.

Date banked
Q1 1 July to 30 September28 October
Q2 1 October to 31 December28 January
Q3 1 January to 31 March28 April
Q4 1 April to 30 June28 July

Payments and public holidays

Where the cut-off date falls on a weekend or public holiday, payment may be made on the next working date after the cut-off date.

Late payments

Late payments may result in loss of tax deduction for the payment and other potential penalties.

For more information, visit the ATO website.