My Employer Isn't Paying Super: What to Do Step by Step

So, the first step is to verify whether contributions are actually missing. Log into your superannuation fund's website or app — most major funds (AustralianSuper, REST, Hostplus, HESTA, etc.) show contribution history with dates and amounts. Remember that employers pay super quarterly, not with each pay cycle, so there may be a normal lag.

The quarterly due dates are: 28 October (for July-September), 28 January (for October-December), 28 April (for January-March), and 28 July (for April-June). You can also check via your myGov account linked to the ATO, which shows all super contributions reported by any employer.

Allow up to 2-3 weeks after the due date for processing.

Before escalating, raise the issue directly with your employer or payroll department. There may be an innocent explanation: a processing delay, a bank error, or a super fund that rejected a contribution due to incorrect details. Put your query in writing (email is ideal) so you have a record.

Ask specifically: 'Can you confirm that my super guarantee contributions for [quarter] have been paid, and to which fund?' Give them a reasonable timeframe to respond — 7 to 14 days. If your employer confirms they've paid, ask for proof of payment (a remittance receipt or payment confirmation).

If they're evasive, dismissive, or don't respond, it's time to report to the ATO.

If your employer hasn't paid your super, lodge an 'Enquiry about unpaid super' with the ATO. You can do this online through your myGov account, by calling the ATO on 13 10 20, or by completing the 'Unpaid super guarantee' form available on the ATO website. You'll need to provide: your employer's name and ABN, the period(s) the super wasn't paid, your employment details (hours, pay rate, start date), and your super fund details.

The short answer? The ATO treats these reports seriously and investigates them. The ATO keeps your identity confidential — your employer won't be told who made the complaint, though they may be able to infer it in a small workplace.

For the ATO has significant powers to recover unpaid super. When an employer fails to pay super on time, they become liable for the Superannuation Guarantee Charge (SGC), which is calculated on the employee's total salary and wages (not just OTE), plus 10% per annum interest from the start of the relevant quarter, plus a $20 administration fee per employee per quarter. The ATO can issue a direction to pay, and if the employer still doesn't comply, penalties of up to 200% of the SGC can be imposed.

For serious or repeated non-compliance, the ATO can pursue criminal prosecution. Directors can be held personally liable through Director Penalty Notices.

If a company fails to pay super, its directors become personally liable through the Director Penalty Regime. The ATO can issue a Director Penalty Notice (DPN), making directors personally responsible for the unpaid super and associated penalties. If the SGC was reported within 3 months of the due date, directors can discharge their liability by paying the debt, entering into a payment plan, or placing the company into voluntary administration or liquidation.

However, if the SGC wasn't reported within 3 months (a 'lockdown' DPN), the director can't discharge the penalty through administration or liquidation — they're personally on the hook. This creates a strong incentive for directors to ensure super is paid on time.

There is no formal time limit for reporting unpaid super to the ATO, but acting promptly gives you the best chance of recovery. The ATO can go back and investigate unpaid super for any period, and there's no statute of limitations on the SGC itself. However, practically speaking, the older the debt, the harder it may be to recover — employers may have become insolvent or records may be incomplete.

If your employer is showing signs of financial difficulty (e.g., late wage payments, bounced cheques), report unpaid super immediately to maximise your chances. The ATO can also act proactively by matching employer payroll data against super fund contribution data to identify systemic non-compliance.

Once the ATO begins investigating, the recovery process can take several months. During this time, your super balance may not grow as it should, and you miss out on investment returns. If the ATO successfully recovers the unpaid super via the SGC process, the money (including the interest component) is paid to your super fund.

You will receive a letter from the ATO confirming the outcome. If the employer is insolvent and can't pay, the ATO may write off the debt as unrecoverable — in this case, you may lose that super permanently, though the ATO's enforcement efforts aim to minimise this.

The Fair Entitlements Guarantee (FEG) does not cover unpaid super, only wages and leave entitlements of insolvent employers.