Third quarter superannuation due 28 April 2026

Superannuation contributions for the January–March quarter must be received by employees’ funds by 28 April 2026 to avoid penalties and interest.

The deadline marks one of the final quarters before the introduction of Payday Super. Employers, including those who operate international businesses, are reminded that payments are only considered complete once funds are received by the relevant superannuation account, not when they are processed.

Businesses should allow sufficient processing time, particularly when using clearing houses. The Australian Taxation Office (ATO) has also advised employers to download records and transition away from the Small Business Superannuation Clearing House ahead of its permanent closure.

This quarter is the last opportunity to claim a late payment offset, increasing the importance of meeting the due date.

Last updated: 14th Apr 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.