Employers, including those operating foreign entities, must lodge and pay Super Guarantee Charge (SGC) statements by 28 May if they missed the 28 April deadline for paying workers’ super contributions.
The Australian Taxation Office (ATO) requires businesses that failed to pay super guarantee (SG) in full, on time, or to the correct fund to submit an SGC statement and settle the charge to remain compliant.
This deadline also marks the final opportunity for employers to apply the late payment offset (LPO). The ATO will remove the LPO for any late SG payments relating to the June quarter, due 28 July 2026, tightening enforcement on late contributions.
The update comes as Australia prepares to overhaul its superannuation payment system. From 1 July 2026, employers must pay super at the same time as wages under the new “Payday Super” model, replacing the current quarterly framework.
The transition will also see the closure of the Small Business Superannuation Clearing House (SBSCH) on 1 July 2026. Employers who rely on the service must shift to alternative payment methods before the shutdown.
The ATO advises businesses to meet the 28 May deadline and prepare for the operational and cash-flow changes required under Payday Super.
Last updated: 06th May 2026
About the Author
Ro Elvinia is ABN Australia's Customer Success and Marketing Manager. She holds a bachelor’s degree in mass communication, majoring in journalism, and also has an academic background in civil engineering. With over a decade of experience in professional writing and a background spanning journalism, Australian immigration, and business services, Ro brings a unique mix of communication and analytical expertise. She works closely with international clients and contributes to ABN Australia's content strategy, helping global businesses stay informed and confident as they navigate the Australian market.
Ro Elvinia
Customer Success and Marketing Manager