Super Guarantee Deadline Approaching
What Employers Need to Know
The Super Guarantee (SG) deadline for the December quarter is fast approaching. Employers must ensure super contributions are paid on or before 28 February to meet their obligations and avoid unnecessary penalties.
Super is a critical employee entitlement, and staying on top of SG requirements helps protect both your business and your team.
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What Is the Super Guarantee?
The Super Guarantee requires employers to pay a percentage of an eligible employee’s earnings into their nominated super fund. These contributions must be paid at least quarterly and within strict timeframes.
For the December quarter, contributions must be received by the employee’s super fund by 28 February.
Late payments — even by one day — can trigger additional costs.
Who Needs to Be Paid Super?
Super must generally be paid for:
Full-time and part-time employees
Casual employees
Some contractors (depending on the nature of the arrangement)
Super is calculated on ordinary time earnings (OTE), which may include:
Base wages and salary
Allowances and commissions (in many cases)
Shift loadings
Understanding what counts — and what doesn’t — is essential to calculating SG correctly.
Common Super Guarantee Mistakes
As part of our regular compliance reviews, we often see employers caught out by:
Incorrect wage calculations
Missing casual or short-term staff
Assuming contractors don’t require super
Late payments due to processing delays
Relying on payroll reports without verification
Even well-run businesses can make mistakes, particularly when payroll systems or staff arrangements change.
Why Timing Matters
To be compliant, super contributions must be received by the super fund by 28 February — not just processed or scheduled by that date.
Allowing extra time for:
Payroll processing
Clearing house cut-off times
Public holidays
can help avoid late payment penalties and the need to lodge a Super Guarantee Charge (SGC).
What Happens If Super Is Paid Late?
If SG is paid after the deadline, employers may be required to:
Lodge a Super Guarantee Charge statement
Pay the SG shortfall
Pay interest and administration fees
Unlike on-time super payments, late SG payments are not tax deductible, increasing the overall cost to the business.
How to Stay on Track
To meet the 28 February deadline, we recommend employers:
Review payroll and super reports early
Confirm employee classifications and earnings
Check contribution calculations
Allow time for clearing house processing
Seek advice if unsure about obligations
A proactive review now can prevent compliance issues later.
Need Help Before the Deadline?
If you’re unsure whether your super obligations are up to date — or would like peace of mind before 28 February — our team can assist with:
SG compliance reviews
Payroll and super reconciliations
Contractor classification guidance
📞 Contact our team to ensure your Super Guarantee obligations are met on time.