As an employer, it’s crucial to meet your super guarantee (SG) payment due dates. Here are some key points to keep in mind:

1. Processing Times: Check your commercial clearing house processing times. Some clearing houses can take up to 10 days to process payments. Remember that super contributions are considered ‘paid’ when the super fund receives them, not when your clearing house receives them.
2. Super Payment Due Dates: Payments must be received by the employee’s super fund on or before the quarterly due dates. These dates occur quarterly and apply from the day employees start working for you. If the super fund receives your payment after the due date, you may need to lodge a super guarantee charge (SGC) statement and pay penalties.
3. Avoid SGC: To avoid the SGC, make sure your contributions reach the super fund by the due date. Payments can be made at least four times a year.

Remember, your tax professional can assist you with your tax and super obligations.