SG quarterly contribution due
critical priorityquarterly
Due
28 July 2026
53 days from today
What to file
SG contribution for quarter ending — by 28th of following month.
Who is affected
Every employer paying Ordinary Time Earnings for the quarter just ended. From 1 July 2026 this quarterly rhythm is replaced by Payday Super.
Penalty if missed
Super Guarantee Charge — full SG shortfall, nominal interest, $20 per employee per quarter admin fee, Part 7 penalty (up to 200% of SGC), and SG no longer tax-deductible.
Applies to
All employers (until Payday Super 1 Jul 2026)
Prep checklist
- Reconcile OTE for each employee for the quarter
- Lodge SG contribution via clearing house by the 28th
- Allow 3 business days for clearing-house processing — pay by 25th to be safe
- Save lodgement receipt in compliance register
On Rules Mate