A-Z index

Superannuation guarantee

Missed and late payments
If you don’t pay an employee's super on time and to the right fund, the superannuation guarantee charge (SGC) is triggered, even if you pay the contribution later. The SGC is not tax-deductible. You report the missed or late payment by lodging an SGC statement and paying us.
Ordinary time earnings and super guarantee - examples
Examples showing how to calculate super guarantee payments using ordinary time earnings (OTE).
Super guarantee
If your not-for-profit organisation is an employer, it must provide a minimum level of super contributions for its eligible employees or it will have to lodge a superannuation guarantee charge (SGC) statement and pay the SGC. The definition of employee is extended for super purposes to include certain independent contractors.
Super guarantee contributions
Use this tool to calculate superannuation guarantee (SG) contributions for your eligible employees for a current quarter, including the period within 28 days after the end of that quarter.