• Missed and late payments

    If you miss a payment – that is, you don’t pay an employee's super on time and to the right fund – you may have to pay the superannuation guarantee charge (SGC) and lodge a superannuation guarantee charge statement.

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

    Use our Superannuation guarantee charge statement and calculator tool to calculate your SGC amount and prepare your SGC statement.

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    Last modified: 17 Jun 2015QC 33750