Receiving a super guarantee charge assessment
If we find that there's a super guarantee shortfall, you are liable to pay the super guarantee charge. This means you'll need to pay more than just the balance of the super guarantee that you owe.
We will send you a notice of assessment in the post. You may also receive it electronically in ATO Online services.
When is the super guarantee charge due
The super guarantee charge is due and payable on the day the assessment is made. This is usually the day you receive a copy of the assessment. The assessment will contain payment instructions to pay the super guarantee charge to us.
General interest charge accrues on unpaid super guarantee charge.
If you don't pay within 28 days
If you do not pay the super guarantee charge within 28 days of the day the assessment is made, we will issue you with a Notice to Pay. This will specify the amount of super guarantee charge you still owe. This may include amounts for more than one QE day (the day you make a payment of qualifying earnings).
If you still don't pay the super guarantee charge
If you do not pay the amount of super guarantee charge specified in the Notice to Pay within 28 days (starting the day after the Notice to Pay is received by you), then you will become liable to pay a late payment penalty. The late payment penalty is for any amounts specified in the Notice to Pay that remain unpaid after the 28 day period (this is known as the outstanding super guarantee charge amount).
You will receive an assessment of penalty from us.
You will still be required to pay the outstanding super guarantee charge amount as well. You will be able to check the full balance of what you owe in ATO Online services.
The late payment penalty
The late payment penalty:
- is 25% of the outstanding super guarantee charge amount
- will increase to 50% of the outstanding super guarantee charge amount if you have been liable for the same penalty in the previous 24 months
- will reduce to 0% if you are covered under an exceptional circumstance determination for the relevant QE days (payday).
The late payment penalty cannot be remitted. However, if we reduce the amount of super guarantee charge you owe, we will also reduce the amount of your late payment penalty.
You can still be assessed for the late payment penalty even if you enter a payment plan for the super guarantee charge.
You can object to the notice of late payment penalty if you are dissatisfied with the assessment.
Example: late payment penalty
On 3 March 2027, XYZ Ltd received an assessment advising that they were liable to pay $1,000 of super guarantee charge.
This amount was still outstanding 28 days later (beginning on the day of the super guarantee charge assessment was made).
On 31 March 2027 the ATO sent XYZ Ltd a Notice to Pay for the amount of:
- $1,000 of super guarantee charge, plus
- general interest charges that had accrued.
XYZ Ltd still didn’t make any payments in the 28 days after receiving the Notice to Pay.
On 29 April 2027 the ATO sent XYZ Ltd a late payment penalty notice for $250. This was calculated as 25% of the $1,000 because XYZ Ltd had not received this penalty in the previous 24 months. XYZ Ltd was now liable to pay:
- $1,000 of super guarantee charge
- general interest charges that had accrued
- $250 late payment penalty.
General interest charge
General interest charge accrues on an amount of unpaid super guarantee charge, but it does not accrue on an amount of late payment penalty.
Tax deductions
You can claim a tax deduction for payment of super guarantee charge for QE days from 1 July 2026.
You cannot claim a tax deduction for:
- any interest that accrues on the super guarantee charge
- the late payment penalty that was imposed for failing to pay the super guarantee charge
- any super guarantee charge for quarterly super guarantee periods (periods before the start of Payday Super).
Example: late payment penalty not deductible
XYZ Ltd pays the full amount of super guarantee charge ($1,000), accrued general interest charge and late payment penalty ($250) on 15 June 2027. When XYZ Ltd lodges their tax return for the 2026–27 financial year, they are able to claim a tax deduction for the $1,000 of super guarantee charge.
They are not entitled to a deduction for the general interest charge or the $250 late payment penalty.
End of example