The next quarterly due date for SG contributions is 28 July. However, as this falls on a weekend, the super fund must receive your payment by Monday 29 July. Remember to make your payment in full, on time and to the right fund.
If you don’t pay your SG contributions by the due date each quarter, you’ll need to pay the super guarantee charge. This is more than the SG contribution amount and you can’t claim it as a tax deduction.
From 1 July, the SG rate increased to 11.5%, so make sure the payments you make for eligible workers on or after 1 July reflect the new rate.
For the quarter ending 30 June, the 11% SG rate applied to payments you made before 1 July.
The SG rate will progressively increase to 12% by July 2025.
If you need help to work out how much super you need to pay for your employees and eligible contractors after 1 July:
• Use the super guarantee contributions calculator
• Consult with us, your reliable registered tax professional.
