08/06/2026
Payday Super starts 1 July 2026. If your June quarter super has not been paid and allocated before your first July pay run, the ATO may treat your July super as unpaid. Here is the transition trap and the three steps to avoid it.
The new rule: from 1 July 2026, super must be paid in line with every pay run. Quarterly is gone.
The trap: if June quarter super is still outstanding when you run your first July payroll, the ATO allocates your July payment to the outstanding June debt first. Your July super is then treated as unpaid, triggering SGC liabilities, interest and penalties.
The three-step fix:
1. Confirm your June 2026 quarter super balance now
2. Pay all outstanding June quarter super immediately. Do not wait until 28 July.
3. Allow 3 to 5 business days for fund processing before running your first July pay run
Paying on 30 June is not enough. Super funds take 3 to 5 business days to process. Pay this week.
Swipe for the full breakdown.
Tag a business owner who needs to see this before 1 July.
Comment SUPER or DM us and we will help you review your super position before the transition deadline.
─── DISCLAIMER ───
This is educational compliance content only. It is not financial, legal or tax advice. Superannuation legislation may change. Please speak to your adviser for guidance specific to your situation. New Wave Accounting and Business Advisory does not accept liability for any action taken based on this content.