Employer contribution cut-off dates 2021-22

When are super guarantee (SG) contributions due?

SG contributions for the quarter ending 30 June 2022 are due by Thursday 28 July 2022. Penalties apply if this deadline is missed.

However, if you want to ensure that SG contributions (or any personal contributions made by Spirit Super members) are counted in the 2021-22 financial year, we need to receive them by Thursday 30 June 2022.

If you use Spirit Super’s clearing house, or another QuickSuper clearing house

EFT payments and the file must be lodged before 4pm AEST on Wednesday 29 June 2022.

If you use a different clearing house

You may need to allow 3 – 10 business days for this payment to be sent from your clearing house to Spirit Super in time for the Wednesday 29 June 2022 cut-off. We recommended that you check directly with your clearing house to confirm the processing times for your contributions.

Why is it important to meet super guarantee cut-off dates?

If contributions aren’t processed into a member’s account by the required deadlines, they’ll cross over to the 2022-23 financial year. Any contributions not received by Spirit Super by Thursday 30 June 2022 could possibly have tax implications for 2022-23. There are also caps on the amount members can contribute to super each year. There will be tax consequences if the contribution caps are exceeded.

For more information on when to make SG contributions, or associated charges for late payments, visit the ATO Super for Employers page.

Advice on Spirit Super is provided by Quadrant First Pty Ltd (ABN 78 102 167 877, AFSL 284443) and issuer is Motor Trades Association of Australia Superannuation Fund Pty Ltd (ABN 14 008 650 628, AFSL 238718), the trustee of Spirit Super (ABN 74 559 365 913). Consider the PDS and TMD at spiritsuper.com.au/pds before making a decision. A copy of the Financial services guide for Spirit Super Advice is available at spiritsuper.com.au/financial-services-guide.