The ATO is providing information that employers need to know to manage the changeover from quarterly super to Payday Super from 1 July 2026 (i.e., when employers will begin paying super with each payday under the Payday Super changes).

During July 2026, employers may need to manage more than one super payment, including:

1. the final quarterly super payment (i.e., the June quarter payment, due 28 July); and
2. one or more Payday Super payments for July paydays.

If employers do not finalise their June quarter payments by 28 July 2026 (or earlier):

• they must lodge a super guarantee charge ('SGC') statement by 28 August and pay the SGC to the ATO for the June quarter;
• the late payment offset is not available; and
• any super payments received on or after 29 July will be applied under the new Payday Super rules, even if the employer intended these payments to be made for any super owed for the June quarter.
• Also, from 1 July 2026, employers calculate, pay and report super guarantee for their employees (including eligible contractors) under the Payday Super rules.  This includes ensuring the money is in their employees' super accounts generally within 7 business days after payday.

Note that superannuation for pay runs in July may be due before their final quarterly super payment is due on 28 July, but contributions received on or before 28 July will reduce any super owing for the June quarter first.  If there is any remainder, contributions will then be used under Payday Super.

However, the ATO assures employers that pay on time for quarterly and Payday Super that they will not risk incurring penalties.