As you may already know, superannuation is only deductible once paid (i.e. on a cash basis) even if your client is on an accrual basis for their tax return.
It is also only deductible if paid on time.
Claiming a deduction in the current year
The June quarter superannuation is due by the 28th of July as normal, however if your clients would like to claim a tax deduction in the current year, the superannuation needs to be processed and paid in June. If you are using Xero, the deadline is the the middle of June.
Remember that super is only deductible once it is received by the superfund. Simply paying it does not mean it's deductible.
Yes, this may not be the best option if you have payruns in the last half of June. You have a few options here. If you have a small business where the directors are the only employees, you can process your payments early. The other option is to pay the super up until the middle of June and pay the balance before 28th of July.
If you client is paying an additional amount of super, definitely get it in by the middle of June. Cashflow permitting, the client can pay a top up at any time.
What happens if we pay super late?
If your client is late in paying super, they must lodge a super guarantee charge statement.
What does this statement do? It will calculate interest that will be passed on to your clients and possibly fines for the company and/or it's directors.