1 July
Payday Super Legislation commences. From 1 July 2026 superannuation contributions must reach the employee super fund within 7 days of the payday.
14 July
STP Finalisation Due – Finalisation of employee PAYG Income Statements for 2026 to be lodged to the ATO via Single Touch Payroll (STP).28 July
28 July
Lodge and pay June 2026 quarter Superannuation Contributions.
Note: June quarter contributions must reach the employee fund by 28 July.
- Employers who don’t pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form and pay the super guarantee charge to the ATO by 28 August 2026 to avoid additional penalties.
- Employers can’t offset contributions they paid late for this quarter.
31 July
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2025–26.