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What happens if you pay your employees super late

Super Guarantee Charge (SGC) can be costly for employers, so watch our video on what to do if you’re paying super late.

Published 24 June 2025

As an employer, the SGC may apply if you don't meet your super guarantee obligations for your eligible employees and contractors.

You must pay your eligible employees and contractors their super guarantee (SG) in full, on time, and to the right fund.

SG contributions must be paid at least quarterly but can be paid more often to help manage your cashflow. Find out more at ato.gov.au/cashflowcoachingkit

To avoid SGC, you must ensure that your employees' and contractors' funds receive payments on or before the quarterly super due dates each year:

  • 28 July
  • 28 October
  • 28 January
  • 28 April.

Our video explains what late or unpaid super means for employers.

Media: Paying super guarantee late
https://tv.ato.gov.au/ato-tv/media?v=bi9or7odhem7wnExternal Link (Duration: 03:01)

For more information visit ato.gov.au/superforemployers

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