Lodge and pay quarter 4, 2025–26 activity statement if lodging by paper.

Pay quarter 4, 2025–26 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 4, 2025–26 to funds by this date.

Note:

• 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 us by 28 August 2026 to avoid additional penalties.
• Employers can’t offset contributions they paid late for this quarter.