When paying an employee where the extended usual period applies, super is due 20 business days after payday.

If another payday occurs before the first contribution is due, then the later of the following applies:

• Seven business days after that payday, or

• The due date of the earlier contributions under the extended usual period.

This ensures later contributions are not due before earlier ones.

Example

• First Payday: Monday 1st

  + 20 business days

  Super due: Monday 29th

• Second payday: Monday 15th

  +7 business days

  Usual due date: Wednesday 24th

Because this falls before the extended usual period due date, the second contribution is also due on Monday 29th.

Source: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/payment-deadlines-for-payday-super