When is quarterly payg due

See How we prepare your tax return for more information. See How we prepare your BAS for more information. What are the payroll related due dates? See Payroll: Information for Employers for more information.

We've got it covered For those months, follow the due dates for the above quarterly table. Tax Agent extension day count begins from the 28th day regardless. This will generally apply to the following individuals:. Since Mid, as a part of the government's SuperSteam legislation, Superannuation payments are required to be paid directly to what is known as a Superannuation Clearing House SCH on a quarterly basis. A SCH acts as an intermediary party that distributes super payments to the relevant employee super funds.

These SCH payment can be lodged and paid manually via the ATO or other financial institutions, or can be automated via your chosen accounting software. Speak to your WDF Professional contact if unsure. Note that the due date is not for the payment to the SCH, but actually the date that the employee's superannuation fund receives payment from the SCH. Important - It can take a few days for superannuation payments to your relevant clearing house to process, so aim to submit super well before the due date to allow for delays in processing and subsequent payment to employee funds.

The ATO can impose penalties on late payment of super, so we recommend paying it as soon after completing the last pay run of the quarter as possible. Penalties include:.

ATO Key Dates. For example, the ATO has in the past been known to set exceptional dates for lodgements due to circumstances such as, but not limited to: Natural Disasters such as bushfire, drought, and health crises. With concern to past lodgement history. Due date to lodge the instalment notice if varying the instalment amount. Due date to lodge and pay monthly activity statements for October Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct to pay the superannuation guarantee charge SGC and lodge a Superannuation guarantee charge statement — quarterly.

The SGC is not tax deductible. We are always interested in a coffee and a chat, so get in touch or drop by our Sturt Street office. Please leave this field empty. Client tools. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for August PAYG withholding for August medium withholders. Types of payment summaries that may need to be reported include: PAYG payment summary — individual non-business.

PAYG payment summary — foreign employment. PAYG payment summary — business and personal services income.