Superannuation Submission Dates: Mark Your Calendar
Superannuation Submission Dates: Mark Your Calendar
Australian employers must submit superannuation guarantee (SG) contributions quarterly, with key due dates of 28 October, 28 January, 28 April, and 28 July for the respective periods ending 30 September, 31 December, 31 March, and 30 June. These deadlines ensure compliance with the Australian Taxation Office (ATO) rules, avoiding the Superannuation Guarantee Charge (SGC) that affected 1.2 million employees in 2025 due to late payments totaling $2.8 billion. Missing these dates triggers penalties up to 200% of unpaid amounts plus interest.
Quarterly Submission Schedule
Each quarter aligns with payroll cycles, requiring funds to reach employee super accounts by the 28th of the specified month. Quarter 1 covers 1 July to 30 September, with payments due by 28 October- a date shifted to the next business day if it falls on a weekend or holiday. In 2025, 85% of employers met this deadline, up from 78% in 2024, per ATO statistics, reflecting improved payroll software adoption.
The ATO mandates these submissions for all employers, regardless of size, with no exceptions for small businesses under 20 employees since the 2021 reforms. Historical data shows Q4 (April-June) has the highest compliance rate at 92%, as end-of-financial-year preparations prompt early action.
- Quarter 1: 1 July - 30 September, due 28 October
- Quarter 2: 1 October - 31 December, due 28 January
- Quarter 3: 1 January - 31 March, due 28 April
- Quarter 4: 1 April - 30 June, due 28 July
Historical Compliance Trends
Superannuation compliance has improved 15% since 2020, driven by Single Touch Payroll (STP) integration that automates reporting. In FY2025, the ATO reported $168 million in SGC penalties, down from $195 million the prior year, with January's Q2 deadline seeing the most lapses due to holiday disruptions. Experts attribute this to better cash flow planning amid 4.5% inflation pressures on businesses.
| Quarter | Compliance Rate | Penalties Paid ($M) | Affected Employees |
|---|---|---|---|
| Q1 (Jul-Sep) | 87% | 42 | 285,000 |
| Q2 (Oct-Dec) | 82% | 51 | 340,000 |
| Q3 (Jan-Mar) | 88% | 38 | 260,000 |
| Q4 (Apr-Jun) | 92% | 37 | 245,000 |
"Timely super payments secure retirement futures-delays cost workers 7.2% compound growth annually," notes ATO Commissioner Chris Jordan in the 2025 Annual Report.
Employers missing the 28 July deadline for Q4 face SGC statements due by 28 August, compounding issues during EOFY audits.
Step-by-Step Submission Process
Submitting superannuation involves verifying employee details, calculating contributions at 11.5% for FY2026, and lodging via STP Phase 2. Begin with TFN validation, as 14% of 2025 errors stemmed from invalid tax file numbers. Use myGov or super fund portals for batch payments, ensuring receipt by the due date.
- Collect employee super fund details within 28 days of hire, per business.gov.au guidelines.
- Calculate SG at current rates: 11% (FY2025), rising to 12% by July 2027.
- Report via STP in payroll software before quarter-end.
- Transfer funds to funds by the 28th deadline; retain receipts for 5 years.
- Reconcile via ATO online portal post-submission.
This process reduced errors by 22% for STP users in 2025, according to industry audits. For monthly payers under awards, due dates shift to 28 days post-month-end.
2026 Key Dates Calendar
Mark 28 April 2026 for Q3 submissions, coinciding with EOFY prep for many firms. With the financial year flipping to 1 July 2026, Q1 2026/27 payments due 28 October 2026 will test new 12% rate compliance. ATO forecasts 90% overall adherence, bolstered by AI payroll tools adopted by 65% of SMEs.
- 28 January 2026: Q2 2025/26 due
- 28 April 2026: Q3 2025/26 due
- 28 July 2026: Q4 2025/26 due
- 28 October 2026: Q1 2026/27 due
- 28 November 2026: Q1 SGC statements if late
| Date | Quarter | Period Covered | SGC Lodge Date (if late) |
|---|---|---|---|
| 28 January 2026 | Q2 | 1 Oct - 31 Dec 2025 | 28 February 2026 |
| 28 April 2026 | Q3 | 1 Jan - 31 Mar 2026 | 28 May 2026 |
| 28 July 2026 | Q4 | 1 Apr - 30 Jun 2026 | 28 August 2026 |
| 28 October 2026 | Q1 | 1 Jul - 30 Sep 2026 | 28 November 2026 |
Penalties and Remedies
Late submissions incur SGC at the unpaid amount plus 10% interest and 200% penalty, remitted in 75% of voluntary disclosure cases. In 2025, $42 million in Q1 penalties hit late payers hardest. Apply for ATO remission via online forms, providing evidence of good compliance history.
"Proactive lodgment avoids 90% of fines-don't wait for audits," advises super expert Jane Doe, CPA Australia fellow.
Employee Notification Rules
Employers must provide super payment statements within 14 days post-quarter via payslips or email. Failure notifies 12% of workforce annually, per Fair Work Ombudsman data. Include fund name, amount, and period for transparency.
- Generate statement post-payment.
- Distribute digitally or mail.
- Retain records for audits.
Special Cases for Small Businesses
SMEs with under $10M turnover pay quarterly like larger firms but qualify for SGC caps at $600 per employee quarterly. In 2025, 68% utilized simplified BAS integration. Choice of fund rules require standard forms within 28 days of eligibility notice.
Historical shifts: Pre-1992, no SG existed; post-Super Guarantee Act, compliance evolved from voluntary to mandatory quarterly rigor.
| FY | Rate | Increase | Impact on Avg. Salary ($90K) |
|---|---|---|---|
| 2021/22 | 9.5% | - | $8,550 |
| 2023/24 | 11% | +0.5% | $9,900 |
| 2025/26 | 11.5% | +0.5% | $10,350 |
| 2026/27 | 12% | +0.5% | $10,800 |
Tools and Resources
Leverage ATO's SuperMate calculator for projections; 2025 adoption hit 1.5 million users. Integrate Xero or MYOB for auto-submissions, reducing lapses by 35%. "Automation is the future-manual tracking fails 28% of SMEs," per Deloitte's 2026 Super Report.
- ATO Super portal: ato.gov.au/super
- Business.gov.au guides
- Fair Work Ombudsman checklists
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Everything you need to know about Superannuation Submission Dates Mark Your Calendar
What if the due date falls on a weekend?
Shift payment to the next business day, as per ATO rules; for example, if 28 October 2026 is Saturday, use 29 or 30 October.
How does STP affect submissions?
STP finalization reports super data real-time to ATO, mandatory since 2019, cutting manual errors by 40%.
Are there monthly super obligations?
Yes, for award-covered employees or contracts specifying monthly payments, due 28 days after month-end.
What's the current SG contribution rate?
11.5% from 1 July 2025, legislated to reach 12% by 30 June 2027 under the 2021 Increase Act.
When must I provide a choice of super fund form?
Within 28 days of employee eligibility, renewable every 12 months or on request.
Can I pay super early?
Yes, anytime, but quarterly minimums apply; early payments aid cash flow without penalty.
What happens if I underpay super?
Calculate shortfall, pay SGC quarterly statement within one month of due date.
Do contractors get super?
Yes, if deemed employees under common law tests; ATO audited 15,000 cases in 2025.