If you didn’t pay your eligible workers’ super guarantee (SG) in full, on time, and to the right fund by 28 April, you need to lodge a super guarantee charge (SGC) statement and pay the SGC to us by 28 May.
This will be the last time you can use the late payment offset (LPO). The LPO won’t be available for any late SG payments for the June quarter due 28 July.
Reminder: Quarterly SG payments are ending
From 1 July Payday Super starts, which means employers must pay super for each payday.
If you currently use the Small Business Superannuation Clearing House (SBSCH), it’ll permanently close on 1 July 2026. Find out more about the SBSCH closure.
For all the latest information on Payday Super, visit ato.gov.au/paydaysuper.
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