Superannuation Guarantee

Key Information:

If you don’t pay the minimum amount of super guarantee (SG) for your employee into the correct fund by the due date you may have to pay the super guarantee charge (SGC), which is not tax-deductible.

The charge is made up of:

  • SG shortfall amounts (including any choice liability calculated on your employee’s salary or wages)
  • interest on those amounts (currently 10%)
  • an administration fee of $20 per employee, per quarter.

You report and rectify the missed payment by lodging an SGC statement by the due date and paying the SGC to us.

If you pay late, you may be able to use the late payment either to offset the SGC or to carry forward as pre-payment of a future contribution for the same employee.

You must still lodge an SGC statement and pay the balance of the SGC to ATO.

Payment dates

You must lodge your SGC statement and pay the charge by the due date.

SGC payment schedule
Quarter Period Due date
1 1 July – 30 September 28 November
2 1 October – 31 December 28 February
3 1 January – 31 March 28 May
4 1 April – 30 June 28 August

When a due date for payment falls on a weekend or public holiday, you can make the payment on the next working day.

Once you lodge a statement and pay the SGC, we transfer the super guarantee shortfall amount and any interest to your employee’s chosen super fund.

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