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  • Super guarantee

    The super guarantee charge (SGC) applies when employers don’t pay the minimum amount of super guarantee (SG) for their eligible employees to the correct fund by the due date.

    The minimum SG is calculated as a percentage of each eligible employee’s earnings (ordinary time earnings) to a complying super fund or retirement savings account (RSA).

    For information on the maximum, see Maximum super contribution base.

    Last modified: 05 Apr 2023QC 18123