20/05/2026
The ATO will require any super guarantee obligations relating to periods prior to 30 June to be clearly separated from July Payday Super (PDS) lodgements and payments.
This means that if July PDS payments are not separated correctly, the ATO may automatically allocate those payments to the oldest outstanding super obligation first.
This will mainly affect employers who are continuing to the super for payroll up to 30 June under the current monthly or quarterly super payment arrangements.
For those of you who have already transitioned to paying super at the same time as payroll processing, in line with upcoming Payday Super requirements, this should not create too many issues.
However, if you are still operating under the current quarterly system up to 30 June, please keep this in mind when paying your April to June superannuation obligations by the legislated due date of 28/07/2026.
Where pre-30 June superannuation obligations are being paid in July, an SGC (Super Guarantee Charge) Statement will also need to be completed and lodged with the ATO to ensure these payments are separately identified from July PDS obligations and payments.
With the transition into PDS approaching, we recommend reviewing your current payroll and super payment processes now to help avoid unnecessary complications or compliance issues.
If you have any questions about how this may apply to your business or payroll processes, please feel free to reach out.
