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.