January always seems to fly by.  One minute you’re easing back into work after the holidays, and the next — key compliance deadlines are right in front of you. This is your reminder that if you are an employer, superannuation contributions for the December quarter (1 Oct–31 Dec) are due by 28 January.

A really important point that often gets missed:  If you pay super through a clearing house other than the ATO Small Business Super Clearing House, it’s best to make payments around two weeks earlier to allow for processing and allocation to employees’ funds.

Waiting until the 28th doesn’t always mean it’s “paid on time” — what matters is when the super actually reaches your employees’ funds.

If super isn’t paid on time:

• It becomes non-deductible
• You may be liable for the Superannuation Guarantee Charge
• Interest and penalties can apply
• And it causes unnecessary stress that’s completely avoidable

The good news?  This is one of those things that’s easy to get right with a little planning. If you’re an employer, now’s the perfect moment to:

• Review your payroll reports
• Check which clearing house you’re using
• Make payments early to allow for processing time

It’s also worth keeping an eye on what’s coming next: from 1 July 2026, “payday super” will apply, meaning super will need to be paid at the same time as wages — not quarterly. Getting your processes right now will make that transition far smoother.

In addition, from 1 July 2026, the ATO Small Business Superannuation Clearing House will be decommissioned, which means employers will no longer be able to use it to process superannuation payments. If you currently rely on the ATO clearing house, this is an important change to plan for now. You will need to move to an alternative solution, such as a payroll-integrated clearing house or accounting software like Xero, to ensure super continues to be paid correctly and on time. Making the switch early will help you avoid last-minute disruption and ensure you remain compliant as the new rules take effect.

Strong businesses stay ahead of compliance — they don’t scramble at the deadline.  A small action now protects your cash flow, keeps you compliant, and gives you peace of mind. If you’re unsure whether everything is in order, or you’d like help reviewing your super process, reach out sooner rather than later. 28 January is the deadline — but for many businesses, the real action date is earlier.

Need Help with your Business, Bookkeeping, Tax or SMSF requirements?

If you would like a little help, please get in touch with us for assistance. We can help with your business, bookkeeping, tax and SMSF requirements. To book an appointment, use our online booking system, give us a call on 07 3289 1700, or email us at reception@rgaaccounting.com.au.We look forward to assisting you this tax season!

Please also note that many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances. Should you have any further questions, please get in touch with us for assistance with your SMSF, business, bookkeeping and tax requirements. All rights reserved. Brought to you by RGA Business and Tax Accountants. Liability Limited by a scheme approved under Professional Standards Legislation.