Key Dates and Obligations for Small Business Employers in 2025

Running a successful business means mastering more than just your core operations. Tax and superannuation obligations might not be the most exciting part of business ownership, but getting them right is essential for your success. Here’s your comprehensive guide to the key dates and requirements for 2025.

Superannuation Guarantee (SG) Payments

The superannuation guarantee rate is currently 11.5% of an employee’s ordinary time earnings, with an increase to 12% scheduled for July 1, 2025. Mark these quarterly due dates in your calendar:

January 28, 2025
April 28, 2025
July 28, 2025
October 28, 2025

It’s essential to ensure SG payments are made in full, on time, and to the correct super fund. Missing these deadlines will require you to lodge a super guarantee charge (SGC) statement and pay additional charges.

Fringe Benefits Tax (FBT) Obligations

The 2024-25 FBT year ends on March 31, 2025. Follow these four crucial steps to manage your FBT obligations:

Review all fringe benefits provided to employees
Calculate the taxable value to determine your FBT liability
Submit your FBT return and pay any owed tax by:
- May 21, 2025 (standard lodgment)
- June 25, 2025 (for electronic lodgment through registered tax agents)
Maintain comprehensive records to support your FBT positions

Pay As You Go (PAYG) Withholding

Proper management of PAYG withholding is vital for both your business and your employees’ tax compliance. To determine the correct withholding amounts, you can utilise:

Your accounting or payroll software
ATO’s tax tables
The online tax withheld calculator

Single Touch Payroll (STP) Reporting

Key STP obligations for the 2024-25 financial year:

Finalize your STP data by July 14, 2025
Ensure all employees have the right information they need to lodge their income tax returns
Note that different deadlines may apply for closely held payees
Complete finalisations for all employees paid during the financial year

Professional Support

Consider engaging a registered tax agent to help manage these obligations effectively. They can provide expert guidance and ensure you meet all requirements correctly and on time.

Keep on top of your employer obligations with the ATO’s Employer obligations factsheet.

Source: Australian Taxation Office
Compiled & Edited by Tailored Accounts

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