Super Guarantee Due Dates: the Rules Changed on 1 July 2026
Searching for the quarterly super due dates? They no longer apply to wages paid from 1 July 2026. Here's what replaced them.
Then vs now
| Wages paid up to 30 Jun 2026 | Wages paid from 1 Jul 2026 | |
|---|---|---|
| Deadline | 28 days after each quarter (28 Oct, 28 Jan, 28 Apr, 28 Jul) | 7 business days after each payday (received by the fund) |
| Rate | 12% of ordinary time earnings | 12% of qualifying earnings |
| Late = SGC | Self-assessed, employer lodges SGC statement | ATO-assessed automatically, daily compounding interest |
If you still owe super for a quarter ending on or before 30 June 2026, the old quarterly rules apply to that debt. For all wages paid after that date, use our Payday Super Deadline Calculator to get your exact deadline including public holiday adjustments.
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Source: ATO — About Payday Super. Verified 5 August 2026.