Super Guarantee contributions for the April–June 2025 quarter are due 28 July. Learn your obligations, avoid penalties, and stay compliant with Cotchy’s support.
If you’re an employer, one of your most important payroll obligations is making Super Guarantee contributions by the due date. For the April–June 2025 quarter, that deadline is 28 July 2025.
Miss this date, and it’s not just your employees who are disappointed — the ATO will be too.
Let’s walk through exactly what’s required, the consequences of non-compliance, and how Cotchy can help you meet your obligations stress-free.
What Are Super Guarantee Contributions?
Under Australia’s Super Guarantee (SG) law, employers must contribute a percentage of each eligible employee’s ordinary time earnings (OTE) into their nominated super fund.
The SG rate increased from 11.5% to 12% on 1 July 2025. For the quarter ending 30 June, apply the 11.5% SG rate for payments made before 1 July.
You are required to apply the 12% rate for all salary and wages paid to eligible workers on and after 1 July. This is even if some or all of the pay period it relates to is before 1 July.
You must make these payments quarterly, by the ATO’s deadline, to avoid legal and financial consequences.
When Are Super Payments Due?
Here are the quarterly deadlines:
Quarter 1. 1 July – 30 September Due: 28 October
Quarter 2. 1 October – 31 December Due: 28 January
Quarter 3. 1 January – 31 March Due: 28 April
Quarter 4. 1 April – 30 June Due: 28 July
The current due date of 28 July 2025 applies to the April–June quarter. Mark it down, set a reminder, and don’t miss it!
What Happens If You Miss the Deadline?
Failing to pay your Super Guarantee contributions on time has serious consequences. Here’s what’s at risk:
- You’ll need to lodge a Super Guarantee Charge (SGC) statement with the ATO
- You’ll pay 10% interest and an admin fee per employee, per quarter
- Late payments are not tax-deductible
- The ATO can issue penalties or legal action for persistent non-compliance
Even if you pay the super late, you still must submit the SGC statement.
That’s why meeting the 28 July deadline is so important — prevention is better (and cheaper) than cure.
What’s the Super Guarantee Charge (SGC)?
The SGC is a penalty system that kicks in if you miss the deadline. It includes:
- Super shortfall (the amount you should’ve paid)
- 10% interest (calculated from the due date)
- $20 Admin fee per employee, per quarter
You also have to report and pay this separately to the ATO, even if you’ve since made the super contribution late.
In other words, missing the SG deadline creates extra paperwork and extra cost.
Who’s Eligible for Super Guarantee?
Generally, you must pay super for:
- Full-time, part-time, and casual employees
- Workers under 18 earning more than $450 in a month
- Some contractors (especially if they’re paid for labour)
If you’re unsure, use the ATO’s Super Guarantee Eligibility Tool — This tool helps determine if your employees are eligible for super guarantee (SG), including any independent contractors treated as employees for super purposes.
Can I Pay Early or Monthly?
Absolutely. You can pay super more frequently than quarterly — such as monthly or per pay cycle — as long as the total amount is paid by the deadline.
Many businesses prefer monthly payments to:
- Improve cash flow planning
- Align with payroll cycles
- Reduce the risk of missing deadlines
Some software platforms let you automate super payments — and Cotchy can advise on how you can set this up.
Tips to Stay Compliant with Super Payments
Here are practical steps to stay on top of your SG obligations:
- Use Single Touch Payroll (STP) software to track wages and super
- Set reminders ahead of the quarterly due date
- Schedule payments to allow for fund processing time
- Use the Small Business Superannuation Clearing House for free, efficient payments
Paying early (rather than on the final day) avoids delays due to public holidays, bank cut-offs, or super fund processing lags.
Can I Fix a Late Super Payment?
If you’ve missed the deadline:
- Lodge a Super Guarantee Charge (SGC) statement with the ATO via Online Services
- Pay the SGC (super shortfall + interest + admin fee)
- Record the payment in your accounting system
- Engage with Cotchy if you need help
Failing to lodge an SGC statement can lead to further penalties up to 200% of the SGC, so don’t delay.
Cotchy Can Help You Understand Your Super Obligations
Super Guarantee contributions – Don’t Miss the 28 July 2025 Deadline!
If you’re an employer, now’s the time to check your super obligations and make sure payments are scheduled ahead of the 28 July 2025 deadline.
Cotchy can help you understand your responsibilities, guide you on payment timing, and provide clarity on ATO compliance.
Click here to get in touch with our team at Cotchy today to keep your business compliant, your employees supported, and your finances in order.
FAQ’s
Q1: What is the Super Guarantee contribution due date for Q4 2025?
A: The due date for the April–June 2025 quarter is 28 July 2025. Employers must pay on time to avoid penalties.
Q2: What happens if I miss the Super Guarantee deadline?
A: You’ll need to lodge a Super Guarantee Charge (SGC) statement and pay interest and admin fees to the ATO. You also lose the tax deduction.
Q3: Can I claim super contributions as a tax deduction?
A: Only if you pay them by the due date. Late payments are not deductible.
Q4: How can Cotchy help with Super Guarantee compliance?
A: Cotchy’s bookkeeping and accounting team provides guidance on efficient payroll systems and sends clients a timely reminder to help meet deadlines and avoid ATO penalties.
Source: Australian Taxation Office