Under superannuation guarantee for employees legislation, the amount payable for 2013/2014 for employees (and some contractors) increased to 9.25% of a worker’s ordinary time earnings.  The superannuation contributions are payable by employers on a quarterly basis, on or before the 28th of the month following each quarter end.

To be deductible in the financial year of payment the June 2014 superannuation payment needs to be made on or before 30 June, 2014; otherwise superannuation payments are due as follows:


September  – 28 October

December  – 28 January

March – 28 April

June – 28 July

It is essential employer superannuation payments are made to (and in) the nominated superannuation fund on or before the due date to avoid the administrative burden required in the event payments are even one day late!  Employer superannuation contributions are under Australian Taxation Office scrutiny and timing is an issue.

You can use the Superannuation guarantee eligibility decision tool  to work out if you need to make super contributions for your workers.