Quarterly Super Guarantee due
Super guarantee (SG) payments must be made to complying funds or retirement savings accounts (RSAs) by the quarterly due dates, which are 28 days after the end of each quarter.
Generally, if you pay an employee $450 or more before tax in a calendar month, you have to pay super on top of their wages. The minimum you must pay is called the super guarantee (SG), which is currently 9.5% of an employee’s ordinary time earnings.
Payment is required for the previous quarter just completed.