Support to  keep your business super on track

The super contributions you make as an employer are an essential part of your employee’s retirement savings and long-term financial security, and especially important in these uncertain and challenging times.

AustralianSuper works alongside businesses to support the timely payment of super in a number of ways. A free super clearing house, administration support and regular updates on legislative changes are some of them.

We also keep track of super payments and get in touch when things appear to be running late with the aim of supporting you to meet your legal obligations under Super Guarantee (SG) legislation.

It’s all part of our commitment to helping members achieve their best possible retirement and creating a level playing field for employers.

Received a letter about late payment but don’t need to pay super?

 

Your super obligations

Employers are required to pay super for eligible employees from the day they start employment with your business. Payment must be made by the quarterly due dates displayed in the table below.

Period SG tax deductibility deadline
1 July - 30 September 28 October
1 October - 31 December 28 January
1 January - 31 March 28 April
1 April - 30 June 28 July

My employee circumstances have changed   

A change in staff or employees who work on a seasonal basis can change your super payments from time to time. Simply let us know by contacting us or submitting a form to keep us informed. The table below covers all the circumstances and includes common situations where an employee has left or has changed work hours that make them ineligible for super over a particular period. 

 
 

Super is due but I’ve fallen behind   

This could be that you’ve met your SG obligations in part or for some employees but not all. In these circumstances, we can work with you to get payments back on track.  If this won’t be possible within the timeframe, the ATO has advised business to pay as much super as possible by the due date, as this will reduce the super guarantee charge.  You won’t pay a penalty if you lodge a SG Charge Statement with the ATO and pay the charge within one month.

AustralianSuper has no authority to extend or change the legislated due date for super guarantee payments as your obligation is to the ATO.

Visit the ATO’s website for more information on your payment options.

 
 

Late payments and penalties

If you don’t meet the SG contribution deadline for super owed to eligible employees, you may have to pay the Australian Taxation Office’s Super Guarantee Charge, which is made up of: The SG shortfall amounts, interest on the outstanding amount, and an administration fee. Further penalties apply if you don’t lodge the SG statement and pay the SG charge by the due date. Late payment also means you’re not able to claim the payments as a tax deduction.


Frequently Asked Questions

  • What to do if your circumstances have changed

    Please let us know all old and new company details to identify the account.

    Your circumstances What to do
    No payment required for all or part of the period. Submit an Employer contribution nil advice form to let AustralianSuper know you have no further obligations.
    Staff changes from the last period. Please contact us to let us know and give us termination dates for relevant employees. Submit an Employer contribution nil advice form.
    No staff left with AustralianSuper. Contact us to advise that you no longer have any employees with AustralianSuper and confirm the date of the last contribution owed.
    Staff with irregular work patterns. This may include casuals, seasonal workers. Submit an Employer contribution nil advice form to let us know. This can also be used for dates in the future.
    You’ve changed ABN or your business has multiple entities. If one of these entities is now making payments under this employer number or if employees are being paid under a new ABN, contact us so we can update our records.
    Your business has ceased trading. Contact us to advise of the date your business ceased trading. 
    You use another clearing house for payments. Submit an Employer contribution nil advice form
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