What employers need to know before 1 July 2026
Super guarantee charge (SGC)
The SGC is a charge rather than a technical penalty, but in practice it operates punitively. It is more costly than paying super on time, and additional penalties can be applied on top if you don’t comply or report correctly.
If you don’t pay an employee’s super guarantee (SG) amount in full, on time and to the right fund, you must:
- pay the super guarantee charge (SGC)
- lodge an SGC statement with the ATO
The SGC is more than the super you would have otherwise paid to the employee’s fund and is not tax deductible.
SGC payment and lodgment dates
The due date for paying SGC and lodging the SGC statement is one calendar month after the SG due date:
| Quarter | SG payment due date | SGC and statement due date |
|---|---|---|
| 1 July – 30 September | 28 October | 28 November |
| 1 October – 31 December | 28 January | 28 February |
| 1 January – 31 March | 28 April | 28 May |
| 1 April – 30 June | 28 July | 28 August |
If a due date falls on a weekend or public holiday, you can pay the SGC and lodge the SGC statement on the next business day.
Working out the SGC
The SGC includes:
- the SG shortfall, made up of:
- SG calculated on salary and wages (including any overtime)
- any choice liability (capped at $500)
- nominal interest of 10% per annum (accruing from the start of the relevant quarter)
- an administration fee of $20 per employee, per quarter
The easiest way to work out the SGC is to use the SGC statement in ATO online services.
How to lodge SGC
You can lodge your SGC statement by:
- using ATO online services (recommended)
- using the SGC calculator in online services
- completing a paper or spreadsheet version and lodging via secure mail or post
ATO online services will help you calculate your liability and lodge the statement electronically.
Lodging and paying the SGC
To avoid the SGC, you must pay super on time, in full and to the right fund.
If you can’t pay by the due date, you still need to lodge the SGC statement on time.
Once you become liable:
- nominal interest applies from the first day of the quarter
- interest cannot be reduced or waived
- general interest charge (GIC) may apply until the SGC is paid
Lodging on time may allow you to access ATO support, including payment plans.
ATO approach to unpaid SGC
The ATO prioritises collection of unpaid SGC. If you don’t engage or pay, stronger action may be taken, including additional penalties.
The ATO may also inform affected employees if super has not been paid.
For full SGC details in respect of Payday Super requirements, refer to the ATO’s guidance:
Get your payroll processes up to speed before Payday Super starts on 1 July.
Align pay runs, super calculations and reporting now to avoid compliance pressure, cash flow shocks and last-minute fixes. Talk with Omnis today and make sure your payroll is ready well before the deadline.
Source: Australian Tax Office (25 February 2026) The super guarantee charge
