Know when to submit payments

Payday super - The government has proposed starting from 1 July 2026, employers will need to pay their employees' superannuation at the same time as their salary and wages.

Currently, Rest recommends making monthly payments. Employers that aren’t required to contribute on a monthly basis under an award or industrial agreement can choose to make quarterly contributions. The SG deadline date is set 28 days after the end of each quarter:

Period SG payment due date  
 1 July – 30 September 28 October  
1 October – 31 December 28 January  
1 January – 31 March 28 April  
1 April – 30 June 28 July  
Period  1 July – 30 September
SG payment due date 28 October
 
Period 1 October – 31 December
SG payment due date 28 January
 
Period 1 January – 31 March
SG payment due date 28 April
 
Period 1 April – 30 June
SG payment due date 28 July
 

If you’re making an after-tax contribution (salary sacrifice) on behalf of an employee, it must be paid to Rest as per the timing arrangements as agreed with the employee and other applicable terms and conditions.

Learn more about implications for failure to meet obligations.