How do I work out how much super my employer owes me?

For each payday, multiply the earnings super is paid on by the super guarantee rate, then subtract what your fund actually received. The rate is 12% from 1 July 2025 (11.5% in 2024-25, 11% in 2023-24). Up to 30 June 2026 super is paid on ordinary time earnings; from 1 July 2026 it is paid on qualifying earnings, which adds commissions and salary-sacrificed pay. A $2,000 fortnightly pay needs $240 of super.

When is super due under Payday Super?

From 1 July 2026 your fund must receive the super within 7 business days after each payday (20 business days for a new employee's or new fund's first contribution). A business day excludes weekends and any public holiday that covers a whole state or territory. For pay before 1 July 2026 super was due quarterly: 28 October, 28 January, 28 April and 28 July.

What does an employer pay the ATO for unpaid super after 1 July 2026?

The super guarantee charge has four parts for each payday: the unpaid super still outstanding, notional earnings (the general interest charge rate, 11.43% a year for July–September 2026 and 11.51% for October–December 2026, compounded daily), an administrative uplift of 60% of those two amounts (40% if the employer had no ATO-initiated assessment in the previous 2 years, lower again after a voluntary disclosure), and a 25% choice loading if super went to the wrong fund, capped at $1,200. For $1,000 paid on 2 July 2026 with no super, assessed on 2 October 2026: $120 shortfall + $3.04 notional earnings + $49.22 uplift = $172.26.

What was the charge for unpaid super before 1 July 2026?

For quarters up to 30 June 2026 the quarterly super guarantee charge still applies: the shortfall recalculated on salary and wages (including overtime), nominal interest of 10% a year from the first day of the quarter to the later of the SGC statement due date or lodgment, and a $20 administration fee per employee per quarter.

Does the interest go to me?

Yes. When the ATO collects the charge it pays the unpaid super plus the interest (nominal interest before 1 July 2026, notional earnings after) into your super fund. The administration fee, uplift and choice loading stay with the ATO.

Unpaid Super Calculator | FairWork Mate

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First paydayPaidNumber of paysEarnings per pay ($)Super paid per pay ($)

Your pay periods

One line per payday. Earnings = the pay super is calculated on: ordinary time earnings (base pay, shift loadings, most allowances and bonuses, paid leave — not overtime). From 1 July 2026 this is called qualifying earnings and also includes commissions and salary-sacrificed pay. Super paid = what your fund actually received, from your fund's transaction list or statement.

Pay 1

PaydayEarnings ($)Super paid ($)Date fund got it (if late)Overtime ($, before 1 Jul 2026)

Pay 2

PaydayEarnings ($)Super paid ($)Date fund got it (if late)Overtime ($, before 1 Jul 2026)

Pay 3

PaydayEarnings ($)Super paid ($)Date fund got it (if late)Overtime ($, before 1 Jul 2026)

Work out the charge as atThe date the ATO is assumed to assess your employer. Interest keeps growing until then.

My employer paid super to a fund I didn't choose

Adds the 25% choice loading (capped at $1,200) for paydays from 1 July 2026.

My employer has been assessed by the ATO for unpaid super since 1 July 2026

Raises the administrative uplift from 40% to 60%. Leave unticked if you don't know.

Sources

ATO — Super guarantee rates and maximum contribution base (12% from 1 July 2025; $270,830 a year for 2026-27; $62,500 a quarter for 2025-26)
ATO — Payment deadlines for Payday Super (7 business days after payday; business days exclude any state-wide public holiday)
ATO — What happens if you don't pay super correctly (the Payday Super charge: shortfall, notional earnings, uplift, choice loading)
ATO — The quarterly super guarantee charge (paydays to 30 June 2026: 10% nominal interest, $20 per quarter)
ATO — General interest charge rates (11.43% Jul–Sep 2026; 11.51% Oct–Dec 2026)
ATO — Unpaid super from your employer
Superannuation Guarantee (Administration) Act 1992 s19A (notional earnings), as amended from 1 July 2026. Checked 26 September 2026.

How the calculation works

Super owed. Each payday's earnings × the super guarantee rate (12% since 1 July 2025), minus what your fund received. Up to 30 June 2026 the maximum contribution base caps earnings at $62,500 a quarter; for 2026-27 it is $270,830 for the year.

Paydays from 1 July 2026 (Payday Super). Super is late if your fund gets it more than 7 business days after payday. The ATO then assesses the unpaid super, notional earnings at the general interest charge rate compounded daily from the day after the deadline, an administrative uplift, and a choice loading if the wrong fund was used. Late payments reduce the unpaid super but notional earnings still run on the full late amount until it is paid. The ATO's own estimator shows the super you should get; it does not add this charge.

Paydays to 30 June 2026 (quarterly). Pay is grouped into quarters. The charge is worked out on salary and wages including overtime, with 10% a year nominal interest from the start of the quarter and a $20 fee per quarter.

Not covered: the 20-business-day deadline for a first contribution, out-of-cycle payments such as bonuses and back pay, and the pre-July choice liability. Super above the 12% minimum under an award or agreement is a matter to raise with your employer and the Fair Work Ombudsman, not the ATO.

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