What is the Super Guarantee Charge (SGC)?

The SGC is the penalty employers pay when they fail to pay the minimum super guarantee for their employees on time. It includes the SG shortfall amount (calculated on total salary and wages, not OTE), nominal interest of 10% per annum from the start of the quarter, and a $20 administration fee per employee per quarter.

Is the SGC tax-deductible?

No. Unlike normal SG contributions which are tax-deductible, the SGC is NOT tax-deductible. This makes late payment significantly more expensive than paying on time.

What happens if I don't lodge an SGC statement?

If you don't lodge an SGC statement before ATO audit action starts, a Part 7 penalty of up to 200% of the SGC may apply. It is always better to self-report and lodge the statement voluntarily.

When does Payday Super start?

From 1 July 2026, employers must ensure super contributions are received by employees' funds within 7 business days of each payday, replacing the current quarterly system.

Super Guarantee Charge (SGC) Calculator

Missed a super payment deadline? Estimate the Super Guarantee Charge your business may owe, including the shortfall, nominal interest, and administration fees.

Last verified: 2 August 2026Jump to calculator ↓

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