When do I have to pay?

Legislation requires employers to contribute SG payments at least quarterly, by the following dates:

Quarter

SG Tax Deductibility Deadline

Due date for lodgement of an SG Statement and payment of the SG Charge (if applicable)

1 July - 30 September

28 October

28 November

1 October - 31 December

28 January

28 February

1 January - 31 March

28 April

28 May

1 April - 30 June

28 July

28 August

Penalties may apply for missing a payment deadline.

A new staff member’s first super contribution can be made to Media Super as it falls due, but MUST be made within six months of the date the staff member joined your business. Failure to make the payment within six months will void the staff member’s insurance cover. This could result in possible claims against your business.

Salary Sacrifice

Salary sacrifice payments are deemed to be employer super contributions and are subject to the quarterly dates listed in the table above.

Payroll deduction

Voluntary after-tax contributions made by you, on behalf of an employee, through a payroll deduction service MUST be paid to the employee’s super fund within 28 days of the deduction being made.

Please note that super funds cannot accept voluntary after-tax contributions for members who have failed to provide their tax file number (TFN) to the fund.