Super Guarantee Due Dates 2025-26: Quarterly Deadlines & Late Penalties
All 4 super guarantee quarterly deadlines for 2025-26. Q1 due 28 Oct, Q2 due 28 Jan, Q3 due 28 Apr, Q4 due 28 Jul. Late payment triggers the Super Guarantee Charge — here's what employers owe and how employees can report.
Super guarantee quarterly due dates for 2025-26
Employers must pay super guarantee contributions at least quarterly. For the 2025-26 financial year (SG rate: 12%), the four quarterly deadlines are: Quarter 1 (1 July – 30 September 2025) — due by 28 October 2025. Quarter 2 (1 October – 31 December 2025) — due by 28 January 2026. Quarter 3 (1 January – 31 March 2026) — due by 28 April 2026. Quarter 4 (1 April – 30 June 2026) — due by 28 July 2026. Super contributions must be received by the employee's super fund by the due date — not just sent. Allow at least 5 business days for electronic transfers to clear. If the due date falls on a weekend or public holiday, payment must be received by the next business day.
What happens if an employer pays super late?
If an employer misses a quarterly deadline — even by one day — they lose the tax deduction for that quarter's super contributions and must instead lodge a Super Guarantee Charge (SGC) statement with the ATO. The SGC includes three components: the super shortfall amount (calculated on total salary and wages, not just ordinary time earnings — making it higher than the original obligation), a nominal interest charge of 10% per annum from the start of the quarter until the date of payment, and an administration fee of $20 per employee per quarter. For example, an employer who misses the Q3 deadline for 10 employees each earning $60,000 would owe the original super ($1,800 per employee) plus approximately $45 in interest per employee plus $200 in admin fees — and cannot claim any of it as a tax deduction.
How to check if your employer has paid your super
Employees should check their super balance after each quarterly due date. Log into your super fund's website or app, or check via myGov (linked to the ATO). Super contributions typically appear within 1-2 weeks after the due date if paid on time. For the 12% SG rate in 2025-26, use this quick formula: your quarterly gross ordinary earnings × 0.12 = expected super contribution. For someone earning $70,000 per year, that is approximately $2,100 per quarter. If a contribution is missing or significantly lower than expected, first check with your payroll department — processing delays are common. If you get no response or confirmation of non-payment, report it to the ATO.
How to report unpaid super to the ATO
If your employer has not paid your super and will not resolve it, you can report unpaid super to the ATO online at ato.gov.au or by calling 13 10 20. The ATO investigates reports confidentially — your employer will not be told who reported them. The ATO has the power to issue a direction to pay, apply penalties (up to 200% of the SGC amount in serious cases), and commence legal proceedings. In 2024-25, the ATO collected over $1.1 billion in unpaid super on behalf of Australian workers. Reports can be lodged at any time, but the ATO recommends reporting as soon as you notice a missed payment rather than waiting until year-end.
Employer obligations: lodging the SGC statement
If you are an employer who has missed a quarterly deadline, you must lodge a Superannuation Guarantee Charge (SGC) statement with the ATO. The SGC statement is due by the 28th day of the month following the quarter's due date (i.e., the same date as the original deadline). For example, if you miss the Q3 deadline of 28 April 2026, your SGC statement is also due 28 April 2026. However, if you have already missed that date, lodge as soon as possible — the ATO applies additional penalties for late lodgement of the SGC statement, including a Part 7 penalty of up to 200% of the SGC amount. Voluntary disclosure and early lodgement significantly reduces penalties.
Payday super: what changes from 1 July 2026
From 1 July 2026, the current quarterly super system will be replaced by 'payday super'. Under the new rules, employers must pay SG contributions at the same time as salary and wages — typically each pay cycle (weekly, fortnightly, or monthly). This means super will be paid within 7 days of each payday rather than quarterly. The change is designed to reduce the $5.1 billion annual super gap and ensure employees can track their super in real time. Employers should begin preparing now by updating payroll systems, testing super clearing house processes, and ensuring cash flow can accommodate more frequent super payments. The quarterly SGC framework will be replaced with a per-pay-period compliance model.
Key dates calendar: super deadlines 2025-26 and 2026-27
Here is the full super deadline calendar. 2025-26 quarterly deadlines: Q1 due 28 October 2025, Q2 due 28 January 2026, Q3 due 28 April 2026, Q4 due 28 July 2026. 2026-27 (under payday super): SG contributions due within 7 days of each payday from 1 July 2026. Other key dates: 30 June 2026 — last day for employee voluntary contributions to count in 2025-26. 14 July 2026 — deadline for employees to submit Notice of Intent to claim a tax deduction for personal super contributions. 31 October 2026 — tax return lodgement deadline (if not using a tax agent). Mark these dates in your calendar to avoid missing deadlines.
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General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.
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