The biggest change to super in a generation kicks in on 1 July 2026 — and July itself is going to require some careful management. Here's what you need to plan for.  

Two sets of obligations in one month

During July 2026, employers may need to manage more than one super payment — the final quarterly super payment for the June quarter (due 28 July), plus one or more Payday Super payments for July pay runs.  That's a busier month than usual, and it pays to be across the rules for both.

Don't miss the 28 July deadline for your June quarter

If your June quarter super isn't fully paid by 28 July 2026, the consequences kick in quickly:

• You'll need to lodge a Super Guarantee Charge (SGC) statement by 28 August and pay the SGC directly to the ATO.  
• The late payment offset won't be available to you.
• Any super payments received on or after 29 July will be treated as Payday Super payments — even if you intended them to cover the June quarter shortfall.

How the July contributions are applied

If you pay super before 28 July, those contributions will first be applied against any outstanding June quarter obligation. If there's anything left over, it flows into Payday Super. This means paying your June quarter early — ideally on or before your first July payday — gives you the cleanest transition and time to fix any rejected payments before the deadline.  

The new Payday Super standard from 1 July

From 1 July 2026, super must be paid for each payday — including for eligible contractors — and the money must reach your employees' super accounts within 7 business days after payday.  The super guarantee rate stays at 12%, and the same employees you pay super for now remain eligible. What's changing is the timing and reporting.  

The good news

The ATO has confirmed that employers who pay on time for both their final quarterly obligation and their Payday Super obligations will not risk penalties during the changeover.  

Action steps now

• Review your July pay cycles and map out when each super payment will fall due
• Set aside funds early — cash flow planning is critical this month
• Make sure you've already moved off the SBSCH — it closes permanently at 11:59 pm AEST on 30 June 2026. Download your full transaction history and employee records before then, as you will have no access to the system or your records from 1 July. You may need these records later for audits or employee queries, so store them somewhere safe.
• Talk to us if you're unsure how the transition applies to your payroll cycle

If you'd like help working through your specific situation, get in touch with the RGA team.

Need Help with your Business, Bookkeeping, Tax or SMSF requirements?

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Please also note that many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances. Should you have any further questions, please get in touch with us for assistance with your SMSF, business, bookkeeping and tax requirements. All rights reserved. Brought to you by RGA Business and Tax Accountants. Liability Limited by a scheme approved under Professional Standards Legislation.