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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).