During July 2026, you’ll have multiple super payments due in the changeover to Payday Super. This includes final quarterly contributions as well as contributions due for each payday.
Final quarterly payment
Super for the quarter ending 30 June is due by 28 July.
Any payments you make between 1 and 28 July will be allocated to any outstanding quarterly amounts first, before being applied to payday periods.
If you miss the 28 July deadline:
- you must lodge a super guarantee statement by 28 August and pay the super guarantee charge to us for the June quarter
- you aren't able to claim late payment offset to transfer these amounts to the quarterly super regime.
Pay super for each payday
From 29 July, super payments will only be allocated towards Payday Super amounts, even if you intended these to be made for outstanding quarterly amounts.
If you make a:
- payment in excess, the extra amount will be carried forward to the next payday
- late payment, it will be automatically applied to the earliest outstanding Payday Super amount.
For more information and examples to help you, visit ato.gov.au/PaydaySuperChange.
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