If you didn't pay your June quarter super payment on time, it's important you act now 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, for the final quarterly payment, you need to lodge a super guarantee charge (SGC) statement and pay the SGC to us by 28 August to remain compliant.
Remember, any payments received on or after 29 July will be automatically allocated to Payday Super amounts, even if you intended these payments to be made for super you owe for the June quarter.
The late payment offset (LPO) is not available for the final quarterly payment.
For more information, see how to manage super during the changeover.
Keep up to date
We have tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.
Explore more articles in our Small business newsroom.
Subscribe to our free:
- monthly Small business email newsletterExternal Link
- email notifications about new and updated information on our website – just select the Business and organisations category to get updates relevant to you, including more articles like this one.