Employers, including internationally owned businesses, must ensure superannuation guarantee contributions reach eligible employees’ funds by 28 January to avoid penalties and interest.
The Australian Taxation Office (ATO) said superannuation guarantee payments count as on time only when funds receive them by the quarterly due date, not when employers initiate payment.
Employers must allow sufficient processing time to ensure contributions arrive by the deadline.
While the law requires quarterly payments, employers may contribute more frequently to better manage cash flow and reduce the risk of late payments.
The ATO also confirmed the Small Business Super Clearing House will permanently close on 1 July 2026, urging employers to transition to alternative services well ahead of that date.
The reminder comes as Australia prepares for the introduction of Payday Super from 1 July 2026, which will require employers to pay superannuation at the same time as salary and wages.
The taxation office encouraged businesses to begin adjusting payroll systems and processes now to ensure readiness for the upcoming reform.
Last updated: 16th Jan 2026
About the Author
Ro Elvinia is ABN Australia's Customer Success and Marketing Manager. She holds a bachelor’s degree in mass communication, majoring in journalism, and also has an academic background in civil engineering. With over a decade of experience in professional writing and a background spanning journalism, Australian immigration, and business services, Ro brings a unique mix of communication and analytical expertise. She works closely with international clients and contributes to ABN Australia's content strategy, helping global businesses stay informed and confident as they navigate the Australian market.
Ro Elvinia
Customer Success and Marketing Manager