Employers are required to pay superannuation at least quarterly. The due dates for payment are 28 days after the end of each quarter. The quarter deadlines are as follows: 1 July - 30 September: The deadline is 28 October1 October - 31 October: The deadline is 28 January1 January - 31 March: The deadline is 28 April1 April - 30 June: The deadline is 28 July