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Did you miss the final quarterly super payment?

The final quarterly super payment was due on 28 July. Employers: find out what to do if you missed the deadline.

Published 11 August 2026

If you didn't pay your June quarter super payment on time, it's important you act immediately to meet your obligations. You need to be aware that paying super even a little bit late might result in a quarterly super debt. If your employee’s super fund didn’t receive contributions in full for the June quarter by 28 July, don’t pay directly to the fund. Instead, to remain compliant, you must lodge a super guarantee charge (SGC) statement and pay the SGC to us by 28 August for the final quarterly payment.

Remember, any payments received on or after 29 July will be automatically allocated to Payday Super amounts, even if you intended them to be made for super you owe for the June quarter.

The late payment offset is not available for the final quarterly payment.

For more information, visit how to manage super during the changeover.

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