Super contributions: did you miss the due date?

Your employee super guarantee (SG) contributions for the quarter ending 31 December were due by 28 January.

If you didn't pay the correct amount of SG to your employees on time, you'll need to pay the SG charge (SGC) and:

• lodge an SGC statement to us by 28 February to disclose all missed or late super contributions even if you can't pay by the due date
• pay the SGC to us, or contact us to set up a payment arrangement.

If you don’t lodge your SGC statement by the due date, you can face an additional penalty of up to 200% of the SGC.

As of 1 July 2022, changes were made to SG:

• the rate increased from 10% to 10.5%
• the $450 per month eligibility threshold for super was removed.

If you didn’t apply the changes in your calculations, you'll need to lodge an SGC statement and pay the charge to us. You can use our SG eligibility tool to work out if you have to pay super for your employees.

Speak to your tax professional if you need help working out your super obligations.