When making Superannuation Payments through a Third-Party Clearing House (Xero), Businesses should take into account an average of 5-7 working days for these payments to reach their Employees' Superfunds. The Super Guarantee Ruling (SGR) clearing states that the Superannuation quarterly payment deadline applies to the day the super has reached the Employee's fund, not the day the payment has been deducted from the Business bank account.

If the superannuation payment reaches the employees' accounts after the quarterly deadline, this payment is no longer Tax deductible and a Superannuation Charge Statement must be lodged to notify the ATO.

The Superannuation Payments report in Xero provides key information on the day the Superannuation payments have reached the Employees' funds, allowing Businesses to make the correct determination whether the payment has been made on time or not. 

1. Go to Accounting > Reports
2. Under the Payroll Heading select the report: Superannuation Payments
   
   è  The Superannuation Payments report opens
   
   
   
   
3. Select/Enter the following details:
   • Employees > Confirm: All
   • Date Range > Select the relevant Superannuation paid period
   • Contribution Type > Confirm: All
   • Super fund > Confirm: All
4. Click on [Update]
5. Click on Standard View > Group by Employee
   
   è  The Superannuation Payment report groups the Superannuation Accruals by Employee
   
   
   
   
6. You can then view each Super accrued over set payroll periods and three date columns:
   • Due Date > The date the Super must be paid to the Employee's Fund
   • Payment Date > The date the payment was deducted from the Business Account
   • Sent To Fund > The date the payment reached the Employee's fund

Training Resources & References

ATO - Super Payment due dates