If you're an employer, you must pay super guarantee for your eligible employees. If you don't pay enough super guarantee on time and to the right fund, you'll be liable to pay a tax called the super guarantee charge (SGC).
Under Payday Super, we may assess whether you're liable to pay the SGC. The draft PS LA 2026/D4 Making Commissioner-initiated assessments: section 36 of the Superannuation Guarantee Administration Act 1992. It outlines:
- when we can assess an employer for the SGC
- what factors we'll consider in making this assessment.
This draft practice statement doesn't change our compliance approach in the first year of Payday Super. During the first year, we'll continue to recognise employers who try to do the right thing and resolve any issues quickly.
PS LA 2007/10 Making default assessments: section 36 of the Superannuation Guarantee Administration Act 1992 will continue to apply to quarterly periods ending on or before 30 June 2026.
You can provide feedback until 13 November 2026, using the instructions in the draft practice statement.
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