As of 1 July 2025, the Super Guarantee (SG) rate has increased to 12%. With that comes a reminder about quarterly due dates and ATO compliance activity.
For Employers:
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SG contributions are due 28 days after quarter-end.
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If using the ATO SBSCH, payment must be received by the due date.
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Using commercial clearing houses? Factor in turnaround times (up to 14 days).
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Missed a payment by one day? You’ll face a Superannuation Guarantee Charge (SGC) and loss of deduction.
The proposed ‘payday super’ changes, expected by 1 July 2026, may further shift obligations toward real-time contributions. Employers should prepare for this transition now.
For Employees:
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Regularly check your super fund statements.
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Raise discrepancies with your employer or the ATO if contributions are missing or delayed.
