Super Guarantee Contributions (SGC) due date & Super Stream Compliance

Super Guarantee Contributions (SGC)  for the January to March Quarter are due on Tuesday 28th April.  Remember this is 9.5% of Ordinary Time Earnings.


Super Stream Compliance:

  • As of 1 July 2015, all SGC must be paid electronically (EFT, BPAY or Direct Debit), a data file must be forwarded to the employees super fund advising their TFN, Member number, Period contributions cover and amount of super contribution paid.


What is considered super stream compliant?

  • Most industry super funds e.g. Host Plus, Australian Super, REST etc are Super Stream Compliant, if you are able to login as an employer and process contributions online, then pay later via BPAY or EFT or Direct Debit.
  • Super payments processed via a Clearing House
  • Super payment processed and paid using a compliant Payroll Provider e.g. MYOB or Reckon


What is not Super Stream compliant?

  • Super contributions paid by BPAY, or EFT direct to a SMSF, APRA – Regulated Funds, where no electronic data file is processed.
  • What to do? The only way to become compliant – processing payments to a SMSF or APRA, is to make contributions via a clearing house, or compliant payroll provider. Make sure you find a fund which is low cost i.e. ATO Small Business Clearing House is a good one, or some industry funds are also good.


If you need help to ensure you are Super Stream Compliant before the 1st July 2015, we are here to take that stress away.