SG缴款的下一个季度截止日期是7月28日。然而，由于该日期为周末，养老金基金必须在7月29日（星期一）之前收到您的付款。请记住按时全额支付并支付到正确的基金。
如果您每季度未按时支付SG缴款，则需要支付养老金担保罚款（SGC）。这比SG缴款金额要高，并且您无法将其作为税收扣除。
从7月1日起，SG税率已上调至11.5%，因此确保您在7月1日或之后为符合条件的员工支付的款项反映新的税率。
对于截至6月30日的季度，在7月1日之前支付的款项适用11%的SG税率。 SG税率将在2025年7月逐步增加到12%。
如果您需要帮助计算在7月1日之后需要为员工和符合条件的承包商支付的养老金金额：
参考：ATO网站
如需进一步信息，请联系Wiselink会计师事务所
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