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 made between 1 and 28 July will be allocated to outstanding quarterly amounts first, before being applied to payday periods.
If you miss the 28 July deadline you:
- must lodge a super guarantee (SG) statement by 28 August and pay the SGC for the June quarter
- can't claim late payment offset (LPO) to transfer these amounts to the quarterly super obligation.
Pay super for each payday
From 29 July 2026, 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, it will be carried forward to the next payday
- late payment, it will automatically be applied to the earliest outstanding Payday Super amount.
To help you get it right, see How to manage super during the changeover.
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