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Missed or late Payday Super payments

About the super guarantee charge (SGC) and data matching under Payday Super from 1 July 2026.

What happens if you don't pay super correctly

About the super guarantee charge, its 4 components and what happens if you don't pay the charge.

How we check Payday Super compliance

How we match data to determine super guarantee obligations and monitor compliance with Payday Super requirements.

Getting it right: compliance in the first year of Payday Super

An employer's guide to how the ATO is approaching compliance with super guarantee in the first year of Payday Super.

QC105840