Employer Not Paying Super? Here's Exactly What to Do in 2026 (Step-by-Step)
Missing super contributions? Check your fund, report to the ATO, and recover what you're owed. $5.1B in super goes unpaid each year. Step-by-step guide with free tools to check your super.
How to check if your employer is paying super
Step 1: Check your super fund directly. Log into your super fund's app or website and look at your contribution history. Employer contributions should appear regularly — if you are paid monthly, you should see contributions at least quarterly (by 28 days after each quarter ends: 28 October, 28 January, 28 April, 28 July). Step 2: Check via myGov. Link your myGov account to the ATO and view your super account summary — this shows contributions across all funds. Step 3: Check your payslips. Your payslip should show the super amount your employer is contributing. Compare this against the 12% SG rate on your ordinary time earnings. Step 4: Use our Superannuation Calculator to verify the correct amount. Enter your salary and the calculator will show exactly how much super you should receive each pay period, quarter, and year.
Why super might appear missing (before you panic)
Before assuming your employer is deliberately not paying, consider these common reasons for apparent missing super. Timing: employers have until 28 days after each quarter to pay, and funds may take another 1-2 weeks to process and display the contribution. So super earned in January may not appear in your fund until mid-May. Multiple funds: if you have changed jobs without consolidating, contributions may be going to an old fund. Check all your funds via myGov. Salary threshold: since 1 July 2022, ALL employees are entitled to super regardless of earnings — if your employer claims you earn below a threshold, they are wrong. Contractor misclassification: if your employer claims you are a contractor and therefore not entitled to super, this may be sham contracting. The test is the real nature of the relationship, not the contract label.
How to report unpaid super to the ATO
If you have confirmed your employer is not paying the correct super, follow these steps. Step 1: Raise it with your employer first — many cases are genuine errors or cash flow issues that the employer will rectify. Put your request in writing. Step 2: If the employer does not resolve it within a reasonable time (2-4 weeks), lodge an enquiry with the ATO. You can do this online at ato.gov.au or call 13 10 20. You will need: your employer's ABN, your employment dates, your salary/wages, and details of the missing contributions. Step 3: The ATO will investigate. They do not reveal your identity to the employer. If they find underpayment, they will issue a direction to pay and the employer will also owe the Super Guarantee Charge (SGC), which includes the shortfall, 10% interest, and a $20 admin fee per employee per quarter. Step 4: If the employer still does not pay, the ATO can take enforcement action including director penalty notices.
Your protections and what you can recover
You are legally protected from retaliation for reporting unpaid super. It is illegal for your employer to take adverse action against you for making a complaint to the ATO — this is covered by both the Fair Work Act's general protections and the Taxation Administration Act's whistleblower protections. If you are dismissed or disadvantaged for reporting, you can make a general protections claim. In terms of recovery, the ATO can compel your employer to pay the full shortfall amount plus the SGC penalty. The SGC interest component is paid directly into your super fund. In some cases, the ATO may also pursue personal liability against company directors through Director Penalty Notices. If the employer is insolvent, the SGC amount becomes a priority debt and the ATO may be able to recover through the Fair Entitlements Guarantee scheme.
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Official resources
General information and estimates only — not legal, financial, or tax advice. Always verify with the Fair Work Ombudsman (13 13 94) or a qualified professional.
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