Super Guarantee Charge and late super payments  

The SGC is the amount that must be paid to the Australian Taxation Office (ATO) if super payments are missed or underpaid. How much you become liable to pay is calculated based on:

• the amount of unpaid super guarantee (SG)
• interest on the outstanding amount
• admin fees

What to do when you miss or underpay super

When an employer in Australia misses or underpays super, the law requires you to lodge a Super Guarantee Charge (SGC) statement and pay the SGC directly to the ATO, not to your employee’s fund. 

Here's a few quick tips to help you get it right:

Step 1: Work out what you owe

One of the simplest ways to calculate how much you need to pay, is to use the ATO’s Super Guarantee Calculator. 

Once you’ve worked out how much you owe, you’ll need to fill out a Super Guarantee Charge statement and submit it to the ATO.

Step 2: Complete an SGC form

Download and complete a SGC Statement form.

You need to lodge the SGC statement within one month of the original SG due date. Once you've completed the form, you can submit it:

• through ATO Online Services for Business
• through your registered tax agent or bookkeeper
• by using the paper SGC statement form

Step 3: Pay the SGC

Once you’ve submitted the SGC statement, you pay the SGC to the ATO using the payment reference number (PRN) they provide.

The ATO will then pay the super shortfall along with any interest directly to your employee’s fund. 

Payday Super is set to change the rules

Starting 1 July 2026, employers will be required to pay super on payday. The SGC will still exist but what triggers the Charge changes.  

What this means for super payment deadlines and SGC due dates:

Until 30 June 2026

• Employers can still choose when they want to pay super, weekly, monthly, or quarterly.
• Employers will continue to be liable for the SGC if super isn’t received by an employee's super fund by the quarterly due date.

From 1 July 2026

• Employers must pay SG contributions on each employee’s regular payday. For each regular pay period, employers will need to ensure that the SG payments reach the employee’s super fund within 7 business days.
• Employers will be liable for the SGC if super isn’t received by the fund on time for each pay cycle.
• The SGC will be calculated from payday, and interest will accrue from the employee’s payday
• Admin fees will be calculated as up to 60% of the payment shortfall, but submitting a voluntary SGC statement to the ATO may reduce the amount.
• Additional late payment penalties will apply if an employer does not pay an SGC amount by the date given by the ATO in the SGC assessment.