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Employers affected by disasters

We can help you if disasters make it difficult to pay super guarantee contributions for your employees on time.

Last updated 25 February 2026

Info Alert
Payday Super applies from 1 July 2026

This information applies to super guarantee payments for salary and wages paid before 1 July 2026.

 

From 1 July 2026, employers must pay super guarantee for each payday. For more information, see Payday Super.

Phone us as soon as possible on 13 10 20 if you're unable to make your quarterly super contributions by the due date because you are either:

  • impacted by a natural disaster
  • located in a disaster-affected area.

By law, we cannot extend the due date to pay the super guarantee charge (SGC). You will still need to both:

We can talk to you about a payment plan if you need it.

If your records are lost or damaged in a disaster, you can make an estimate of super guarantee contributions using old records. You could get these records from:

  • your employees
  • your bank
  • the super funds you pay contributions to
  • records of PAYG payments you've made.

Make sure your employees understand how you are going to calculate their super payments using an estimate.

If you are closing down your business because of a disaster, you still need to pay your employees' super obligations.

For more information, see:

QC44709