If you do not pay an employee's minimum super guarantee amount on time and to the right fund, you must:
- lodge a super guarantee charge (SGC) statement to us
- pay the SGC to us.
The SGC is:
- more than the super you would have otherwise paid
- not tax deductible.
The due date for SGC payment and lodging the statement is one calendar month after the super guarantee due date.
Super guarantee payment due date
SGC payment and statement due date
1 July to 30 September
1 October to 31 December
1 January to 31 March
1 April to 30 June
For due dates that fall on a weekend or public holiday, you can make the payment and lodge the SGC statement on the next business day.
If you miss making a super guarantee payment on time and to the right fund, meet your legal obligations by:
- lodging an SGC statement by the due date
- paying the SGC to us.
The SGC is made up of:
- super guarantee shortfall including
- super calculated on salary and wages (including any overtime)
- any choice liability, based on the shortfall and capped at $500
- nominal interest of 10% per annum (accrues from the start of the relevant quarter)
- an administration fee of $20 per employee, per quarter.
The easiest option to work out the SGC is to use the Super guarantee charge (SGC) statement.
There are 3 ways to lodge your SGC statement:
- Complete the SGC statement spreadsheet and lodge using ATO online services.
- Use the SGC calculator in ATO online services for individualsExternal Link or businessExternal Link – it will ask you questions and
- work out if you need to pay the SGC for your employees and how much you need to pay
- electronically lodge your SGC statement with us
- Use the super guarantee charge statement and calculator tool – there are some things to know about this option
- We don't recommend it as there is a higher chance for mistakes and it takes much longer to process.
- If you decide to use it, it can help you work out if you need to pay the SGC for your employees, how much you need to pay, and it can create a PDF version of the SGC statement.
If you are a WPN holder without an ABN, enter 70707070707 into the ABN section to complete the SGC statement. Include a cover note quoting your WPN as a reference when you mail the completed statement.
Mail the statement to:
Australian Taxation Office
PO Box 3578
ALBURY NSW 2640
To pay your SGC you need a payment reference number (PRN).
If you have an SGC-related notice or payment slip from us for the same ABN or WPN, use that PRN to pay us.
In Online services for business and Online services for individuals, the PRN can be found at the:
- print option on the SGC lodgment summary screen
- accounts summary screen
- payment screens for BPAY or Other payment methods.
If you need a new PRN, phone 1800 815 886 between 8:00am and 6:00pm, Monday to Friday. Make sure you have your ABN or WPN and contact details with you when you call.
When you have your PRN, you can pay us the SGC.Pay the SGC
Super payment due dates occur quarterly. To avoid paying the SGC, you must pay on time.
If you cannot pay by the due date, you still need to lodge the SGC statement on time.
Why you should lodge the SGC statement on time
When you lodge on time, you can access our support services and get help with paying. If you cannot pay in full, but you lodge by the due date, you may be able to set-up a payment plan to pay in instalments.
If you miss a due date, interest for paying super will accrue until you lodge your SGC statement. Nominal interest is part of the SGC and, by law, cannot be reduced or waived.
We prioritise the collection of unpaid SGC debts. We will work with you to address outstanding amounts. If you do not engage with us we will take stronger action which can include additional penalties.
If an employee reports you for unpaid super, we will start an investigation on their behalf. We will keep them informed of the investigation and the progress of our debt recovery actions.
If we find or reasonably suspect that you have not met your obligations, we may inform all your affected employees and any former employees.Why you should pay super guarantee on time as an employer and what to do if you do not pay by the due date.