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  • What you need to know about the super guarantee charge

    There are many things to remember when paying superannuation for your employees. It is important to understand the difference between super guarantee (SG) and super guarantee charge (SG charge). SG is paid to an employee's super fund whereas SG charge is paid to us.

    Your NFP organisation will need to lodge and pay SG charge to us if you paid super that was:

    • late, after the quarterly due date
    • not the right amount, such as the new rate of 10%, or
    • not to the right fund; for example: not to the employee's chosen fund.

    For quarterly super payments due on 28 October, if you haven't paid an employee's minimum superannuation guarantee amount on time and to the right fund, your organisation must lodge a Super guarantee charge statement online by 29 November and pay the SG charge. Make sure you lodge your statement by the due date to avoid additional penalties.

    The way you calculate the SG charge is different to how much SG you pay to your employees' super fund. The SG charge is calculated on an employee's total salary and wages (including overtime and some allowances) and includes interest and an administration fee of $20 per employee, per quarter.

    If you have difficulty paying the SG charge, contact us so we can work with you to set up a payment plan tailored to your situation.

    See also

    Last modified: 02 Nov 2021QC 67239