Payment deadlines & late payment consequences
Quarterly due dates
- Q1: 1 Jul – 30 Sep → due 28 Oct
- Q2: 1 Oct – 31 Dec → due 28 Jan
- Q3: 1 Jan – 31 Mar → due 28 Apr
- Q4: 1 Apr – 30 Jun → due 28 Jul
If payment is late
- The employer may incur the Superannuation Guarantee Charge (SGC), admin penalties, interest and ATO reporting obligations.
- Employees can raise unpaid super with the ATO and may also seek help from the Fair Work Ombudsman or the courts.