Superannuation Payment Deadlines: A Simple Checklist for Small Business

Keeping on top of superannuation deadlines used to mean one date every three months. With payday super now in effect, it’s a more frequent habit to build — here’s a simple checklist to keep it manageable.

The basics to have in place

Confirm every employee’s super fund and USI details are current in your payroll software, so payments don’t bounce or sit unprocessed. Check that your payroll system is set up to calculate and pay super at 12% of ordinary time earnings for each pay run, not just at the old quarterly intervals. Make sure your clearing house or super fund is set up to actually receive payments on that same-day or near-same-day schedule.

Each pay run

Before you finalise a pay run: check the super amount calculated looks right against each employee’s gross pay, confirm the payment has actually been sent (not just calculated), and keep a record of the payment reference in case a fund query comes up later.

Each month or quarter

Do a broader check: reconcile total super paid against total super accrued in your accounts, so nothing’s slipping through unpaid, and review any new starters or exits to make sure their super setup is correct from day one.

If something’s fallen behind

If you’ve missed a payment or it’s gone out late, don’t ignore it — get it paid as soon as possible and get advice on what (if anything) needs to be reported, since there are consequences for late or missed super payments.

We build superannuation checks into our ongoing payroll support so this isn’t something you have to track alone — see our payroll and HR support page for more.

This is general information only, not personal advice — for your specific obligations, check the ATO’s superannuation rates and thresholds page or speak with your accountant.

GoBookaroo provides bookkeeping and Xero administrative support only, and is not a registered BAS Agent, Tax Agent or accountant unless stated otherwise.

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