Superannuation Guarantee Compliance for NT Employers

Statutory Superannuation Rates & Schedule

The Superannuation Guarantee statutory rate is legislated at 11.5% for 2024–25, rising to a permanent 12.0% on 1 July 2025.

Contributions are calculated on each eligible employee's Ordinary Time Earnings (OTE), which includes ordinary hours, shift loadings, paid leave, and performance bonuses, but excludes overtime hours paid at penalty rates.

Payday Super Mandate Starting 1 July 2026

Under Australian federal legislation, employers must pay employee superannuation contributions on the exact day that wages are paid from 1 July 2026.

This major legislative shift eliminates the historical 28-day quarterly payment window. Northern Accountants works with Darwin business owners to align payroll schedules and automated clearing house clearances in Xero before the mandate takes effect.

Quarterly Superannuation Due Dates (Current Rules)

Under current rules, superannuation payments must be received by employee super funds on or before the 28th day following each quarter: 28 October (Q1), 28 January (Q2), 28 April (Q3), and 28 July (Q4). Late payments trigger the non-deductible SGC penalty regime.

The Superannuation Guarantee Charge (SGC) Penalty

If an employer misses a quarterly deadline by even one day, the contribution becomes permanently non-deductible for income tax purposes, and the employer must lodge an official SGC statement with the ATO.

The SGC liability includes the original super shortfall calculated across total salary and wages (including overtime), 10% nominal interest compounding per annum from the start of the quarter, and an administrative fee of $20 per employee per quarter.

Single Touch Payroll (STP) Phase 2 Alignment

STP Phase 2 provides the ATO with real-time visibility into gross wages, ordinary time earnings (OTE), and superannuation liabilities. Automatic data matching makes unpaid superannuation immediately visible to ATO compliance teams.

Need Professional Advice for Your Situation?

Northern Accountants provides fixed-price consultations and tax lodgements from our Casuarina Village and Palmerston City offices. Phone our team today or book an appointment online.