Throughout July 2026, your employer clients will have multiple super payments due. 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 contributions made between 1 and 28 July will be allocated to outstanding quarterly amounts first, before being applied to payday periods.
If your client misses the 28 July deadline:
- they must lodge a super guarantee statement by 28 August and pay the Super guarantee charge (SGC) to us for the June quarter
- they are unable to claim late payment offset (LPO) to transfer these amounts to the quarterly super obligation.
Pay super for each payday
From 29 July 2026, contributions will only be allocated towards Payday Super amounts, even if your client intended these to be made for outstanding quarterly amounts.
If your client makes a:
- payment in excess, the extra amount will be carried forward to the next payday
- late payment, it will automatically be applied to the earliest outstanding Payday Super amount.
For more information and examples to help you and your clients, visit ato.gov.au/PaydaySuperChange.