If your employer clients didn't pay their June quarter super payment on time, they should act immediately to meet their obligations because it might result in a quarterly debt.
If their employee’s super fund didn’t receive the full contribution for the June quarter by 28 July, they will need to lodge a super guarantee charge (SGC) statement by 28 August and pay the SGC to us, not to the fund.
Any super payments received on or after 29 July will be automatically allocated under Payday Super amounts, even if your client intended the payment to be made for super owed for the June quarter.
The late payment offset (LPO) is not available for the final quarterly payment.
For more information on final quarterly payments, visit how to manage super during the changeover.