Mark the date, because it is the end of an era. Superannuation for the April to June 2026 quarter is due today, 28 July, and it is the final deadline of the quarterly system that has run since 1992.
Yes, you have to do both
The overlap confuses everyone, so here it is plainly. Pay runs from 1 July 2026 onward fall under payday super, with contributions due within seven business days of each payday. But super accrued on wages paid up to 30 June 2026 still lives under the old rules, and the June quarter's contributions must be received by funds today. Running payday super perfectly through July does not cover the June quarter debt.
What happens if you miss it
The super guarantee charge is one of the harshest instruments in the tax system. Miss the deadline, even by a day, and you owe the shortfall plus interest and an administration component, you must lodge a super guarantee charge statement, and the whole amount stops being tax deductible. Directors can be made personally liable through director penalty notices. If you cannot pay in full, lodge the statement anyway. Lodging on time is what keeps the situation recoverable.
Received, not sent
The test has always been when the fund receives the money, not when you clicked pay. If you are reading this in the morning and the June quarter is still unpaid, an instant payment through your clearing house today is the best remaining move. Some processors take days, which is a lesson many employers learn exactly once.
And then it is done
From here on, super is simply part of every pay run. One rhythm, one system, and no more quarterly cliff. Whatever you think of the compliance load, payroll in 2027 will be simpler than payroll in 2025.