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Due dates for super contributions each quarter are: 28 January. 28 April. 28 July. 28 October.
The Superannuation Guarantee (Administration) Act 1992 (SGAA) was introduced by the Government on 1 July 1992 to ensure that most employees receive superannuation support from their employer.
Super has to be paid at least every 3 months and into the employee's nominated account. The ATO can give advice and assistance on superannuation issues, including on the super guarantee.
To calculate super guarantee, multiply your employee's ordinary time earnings for the quarter by the current super guarantee rate.
An individual SG shortfall for an employee for a quarter is their 'salary and wages base' × 10%. An employee's 'salary and wages base' for a quarter comprises their salary and wages and the amount of salary and wages which is salary sacrificed into superannuation for the quarter.
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People also ask

The Super Guarantee (SG) is the regular compulsory employer contribution to its employees' super funds. From 1 July 2022 the SG rate is a minimum of 10.5% of OTE earnings for most employees. This is gradually rising to 12% by 1 July 2025.
There are 3 ways to lodge your SGC statement: Use the SGC calculator in Online services for business or Online services for individuals. The statement will also calculate your liability. Complete the SGC statement spreadsheet and lodge using Online services for business or Online services for individuals.
The super guarantee charge is calculated as super guarantee shortfall + nominal interest + administration fee. Question 3: B is correct. The SGC shortfall is calculated as: Salary and wages × 10% = $40,000 × 10% = $4,000. The SG rate for 2021-22 is 10%.
If you do, ensure you pay your total super guarantee (SG) contribution for the quarter by the due date....Overview. QuarterPeriodPayment due date11 July \u2013 30 September28 October21 October \u2013 31 December28 January31 January \u2013 31 March28 April41 April \u2013 30 June28 July
The Superannuation Guarantee charge or SGC is a penalty that an employer may incur for not paying SG for an eligible employee. The charge includes any shortfall in super that should have been paid, interest on that amount (currently 10.5%) and an administration fee ($20 per employee per quarter).

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