RS ROY SPAGNOLO & ASSOCIATES Chartered Accountants REMINDER OF MARCH 2026 QUARTER SUPERANNUATION GUARANTEE ('SG') Employers are reminded that employee super contributions for the quarter ending 31 March 2026 must be received by the relevant super funds by Tuesday, 28 April 2026. If the correct amount of SG is not paid by an employer on time, they will be liable to pay the SG charge, which includes a penalty and interest component. The SG rate is 12% for the 2026 income year (increased from 11.5% for the 2025 income year). A CHARTERED ACCOUNTANTS AUSTRALIA + NEW ZEALAND DANIA TIP 7189 18 193 Yambil Street, Griffith NSW 2680 Ph: 6964 4400 | www.royspagnolo.com.au Like Us On facebook f 235753 RS ROY SPAGNOLO & ASSOCIATES Chartered Accountants REMINDER OF MARCH 2026 QUARTER SUPERANNUATION GUARANTEE ( ' SG ' ) Employers are reminded that employee super contributions for the quarter ending 31 March 2026 must be received by the relevant super funds by Tuesday , 28 April 2026 . If the correct amount of SG is not paid by an employer on time , they will be liable to pay the SG charge , which includes a penalty and interest component . The SG rate is 12 % for the 2026 income year ( increased from 11.5 % for the 2025 income year ) . A CHARTERED ACCOUNTANTS AUSTRALIA + NEW ZEALAND DANIA TIP 7189 18 193 Yambil Street , Griffith NSW 2680 Ph : 6964 4400 | www.royspagnolo.com.au Like Us On facebook f 235753