Superannuation Compliance Services Queensland
Superannuation is one of the most heavily enforced compliance areas the ATO focuses on. And it is one of the most commonly mishandled in small business.
Late super. Wrong calculations. Super paid to the wrong fund. Super guarantee charge triggered because the payment did not reach the fund on time. These are not rare edge cases. They happen regularly in businesses that are either doing payroll themselves or using a bookkeeper who is not across the detail.
The consequences are serious. The superannuation guarantee charge is not tax deductible. It includes the shortfall amount, an interest component of 10% per annum, and an administration fee. On top of that, employers must also lodge a Superannuation Guarantee Charge Statement with the ATO. Getting super wrong costs significantly more than getting it right.
Accounts Advantage manages superannuation compliance for businesses across Queensland. We make sure your super is calculated correctly, paid on time, and reported accurately so you never trigger the SGC.
The Super Guarantee Rate
The super guarantee rate is 12% from 1 July 2025.
This is the minimum percentage of an employee’s ordinary time earnings that must be paid into their nominated superannuation fund. It applies to all eligible employees regardless of how much they earn, with very limited exceptions.
Getting the rate wrong — even slightly — creates a shortfall that can trigger the SGC if not corrected before the quarterly deadline.
Super Payment Deadlines
Super is paid quarterly. The due dates for each quarter are:
- Q1 July to September — due 28 October
- Q2 October to December — due 28 January
- Q3 January to March — due 28 April
- Q4 April to June — due 28 July
The payment must be received by the superannuation fund by the due date. It is not enough for the payment to leave your account by the due date. If you use a clearing house, the funds need to clear through to each individual fund before the deadline.
If you use the ATO’s Small Business Superannuation Clearing House, allow additional processing time. SBSCH payments can take several business days to reach funds and lodging on the due date may not be enough.
We manage super payments for all our payroll clients and track timing carefully to ensure every payment reaches the fund on time.
What Triggers the Superannuation Guarantee Charge
The SGC is triggered when an employer fails to pay the correct amount of super to the correct fund by the due date.
Even a small shortfall triggers it. Even being one day late triggers it. And unlike regular super contributions, the SGC is not tax deductible. The administration fee is $20 per employee per quarter on top of the interest and shortfall.
Common triggers we see include paying super on the wrong earnings base, using the wrong rate, paying into the wrong fund, paying late due to cash flow issues, and relying on a clearing house without allowing enough processing time.
We build super compliance into your regular payroll cycle so none of these slip through.
Ordinary Time Earnings – Getting the Base Right
Super is calculated on ordinary time earnings, not total earnings. That sounds simple but it catches a lot of employers out.
Ordinary time earnings includes base salary, allowances, commissions, and some bonuses. It excludes overtime payments in most cases. Getting this wrong means either underpaying super — which triggers the SGC — or overpaying, which is a cost you do not need to bear.
The correct earnings base can vary depending on the award or agreement the employee is engaged under. We calculate super on the correct base for each employee every pay run.
Choice of Fund and Stapled Super Funds
Employees have the right to choose their own superannuation fund. If they do not nominate one, from November 2021 employers are required to check with the ATO whether the employee has a stapled super fund — an existing fund that follows them from job to job.
If a stapled fund exists, super must be paid into that fund unless the employee nominates otherwise. Paying into a default fund when a stapled fund exists is a compliance breach.
We manage fund nominations and stapled fund checks as part of our onboarding process for new employees so this is never missed.
Super for Contractors
Super is not just an employee obligation. In some circumstances you are required to pay super for contractors as well.
If a contractor is engaged wholly or principally for their labour — even if they have their own ABN and invoice you — the ATO may deem them an employee for super purposes. The test is about the nature of the work, not the label on the contract.
Getting contractor super wrong is one of the most common SGC triggers we see. We help you assess whether your contractors trigger a super obligation so you are not caught out.
Single Touch Payroll and Super Reporting
Under Single Touch Payroll, super liabilities are reported to the ATO every time you run a pay event. The ATO can see in real time whether super is being calculated and whether it is being paid.
This has significantly increased ATO visibility over super compliance. Employers who were previously paying late or underpaying are now far more likely to be picked up.
We report every pay event through STP and reconcile your super liabilities against your payments each quarter so there are no surprises.
STP Finalisation and Super at EOFY
At the end of each financial year, every employee needs to be finalised through STP by 14 July. Super for Q4 must reach the fund by 28 July to avoid the SGC. If you want Q4 super to be a tax deduction in the current financial year, it needs to reach the fund by 30 June — allow time for clearing house processing.
We manage EOFY super as part of our standard year-end process. Nothing falls through the cracks.
At Accounts Advantage, our Managing Director is CPA qualified and all our team members hold a Certificate IV in Bookkeeping. Many of our team members are registered BAS Agents in their own right, in addition to the firm itself being a registered BAS Agent. That means you get qualified, accountable professionals handling your books. Not just someone who learned on the job.
Common Questions
What is the current super guarantee rate?
12% from 1 July 2025. This is the minimum percentage of ordinary time earnings that must be paid into each eligible employee’s nominated superannuation fund each quarter.
When is super due each quarter?
Q1 (July to September) is due 28 October. Q2 (October to December) is due 28 January. Q3 (January to March) is due 28 April. Q4 (April to June) is due 28 July. The payment must reach the fund by the due date, not just leave your account.
What happens if I pay super late?
Late super triggers the superannuation guarantee charge. The SGC includes the shortfall amount, 10% per annum interest, and a $20 per employee per quarter administration fee. The SGC is not tax deductible. You must also lodge a SGC Statement with the ATO. It costs significantly more than paying on time.
Do I have to pay super for contractors?
Sometimes. If a contractor is engaged wholly or principally for their labour, the ATO may require you to pay super for them regardless of whether they have an ABN. We help you assess whether your contractor arrangements trigger a super obligation.
What is a stapled super fund?
A stapled super fund is an existing super account that follows an employee from job to job. Since November 2021, if a new employee does not nominate a fund, employers must check with the ATO for a stapled fund before defaulting to their own nominated fund. We handle this check for all new employees.
What is ordinary time earnings?
Ordinary time earnings is the base on which super is calculated. It includes base salary, allowances, commissions, and some bonuses. It generally excludes overtime. Getting the base wrong leads to either an SGC liability or unnecessary overpayment.
Are you a registered BAS Agent?
Yes. Accounts Advantage is a registered BAS Agent as a firm. On top of that, many of our individual team members hold their own BAS Agent registration too. That means the person handling your books is qualified and accountable in their own right, not just covered under someone else’s licence. You get two layers of professional protection.
What does it cost?
It depends on your business. For childcare centres we offer a fixed monthly fee from day one. For all other businesses, we work on an hourly rate for the first three months. This gives us time to review your file, understand the scope of work, and catch up anything that is behind. By month three we know exactly how long your books take each month, and we move you to a fixed monthly price from there.
Where are you based?
We are based in Loganholme and work with businesses across the Gold Coast, Logan, Brisbane south side, and all of Queensland. We work remotely with clients across the state.
Ready to get your super compliance under control?
Call our Loganholme office on 07 3209 8266 or 1300 400 105