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  payment and admin fees. 

From 1 July 2026, employers are required to pay super on payday. The SGC will still exists but what triggers the charge changes, and new penalties and calculations have been introduced. For more information on the SGC changes, see the ATO website here. 

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

• 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.  

Payday super changes to the Super Guarantee Charge Statement

Under Payday Super laws, employers will no longer need to lodge an SGC Statement but can lodge a voluntary disclosure statement.

Disclosing missed or later super payments can help reduce the potential penalties that you might receive as a result.

A voluntary statement can be made at any time, if it’s submitted before the ATO issue an assessment of SG shortfall.

Visit the ATO website to learn how to make a voluntary disclosure.