Why you should pay super guarantee on time
If you don't pay an employee's minimum super guarantee (SG) amount on time and to the right fund, you must:
- lodge a super guarantee charge (SGC) statement with us
- pay the SGC to us.
The SGC is more than the super you would have otherwise paid, and includes:
- a super guarantee shortfall
- calculated on salary and wages (including any overtime)
- any choice liability, based on the shortfall and capped at $500
- nominal interest of 10% per annum (accruing from the start of the relevant quarter)
- an administration fee of $20 per employee, per quarter.
The SGC is not tax deductible.
SGC payment and lodgment dates
The due date for SGC payment and lodging the statement is one calendar month after the super guarantee due date.
|
Quarter |
Super guarantee payment due date |
SGC payment and statement due date |
|---|---|---|
|
1 July to 30 September |
28 October |
28 November |
|
1 October to 31 December |
28 January |
28 February |
|
1 January to 31 March |
28 April |
28 May |
|
1 April to 30 June |
28 July |
28 August |
If the due date falls on a weekend or public holiday, you can make the payment and lodge the SGC statement on the next business day.
How to lodge and pay the SGC
For information on how to lodge and pay the SGC, see the super guarantee charge.
Why you should lodge the SGC statement on time
When you lodge on time, you can access our support services and get help with paying. If you can't pay in full, but you lodge by the due date, you may be able to set-up a payment plan and pay in instalments.
If you miss a due date, interest for paying super will accrue until you lodge your SGC statement. Nominal interest is part of the SGC and, by law, cannot be reduced or waived.
How we collect SGC debts
We prioritise the collection of unpaid SGC debts. We will work with you to address outstanding amounts.
If you don't engage with us we will take stronger actionExternal Link which can include additional penaltiesExternal Link.
Identifying unpaid super
If an employee believes their SG contribution hasn't been paid correctly, they can contact us and lodge a referral. We have improved access to Single Touch Payroll and superannuation fund data, which is combined with employee referrals to help identify employers who may not have met their super guarantee obligations. We use this information to detect non-compliance and implement preventative and corrective strategies when employers do not meet their obligations.