What are Super Guarantee Charge (SGC) statements?

Super Guarantee Charge (SGC)

Factsheet

Super Guarantee Charge (SGC) statements are the forms employers lodge with the Australian Taxation Office (ATO) when they haven’t paid an employee’s super guarantee (SG) in full, on time, or to the correct fund.

Lodging the statement is how you notify the ATO of the shortfall and calculate the amount payable under the SGC rules.

General information only: this factsheet is intended to help Australian employers understand what an SGC statement is, when it applies, and what to do if a super due date has been missed.

When it applies

When do you need to lodge an SGC statement?

You generally need to lodge an SGC statement if, for any employee, you:

• didn’t pay the required SG amount for the quarter
• paid the SG late, even by a small amount
• paid SG to the wrong fund, or didn’t meet “choice of fund” obligations, including stapled fund obligations

Important: a super payment is treated as “paid” when it is received by the employee’s super fund — not when you process it in payroll or send it to a clearing house.

Key dates

SG due dates vs SGC statement due dates

Super guarantee is usually due quarterly. If you miss the SG due date, you then have a later due date to lodge the SGC statement and pay the SGC, generally one calendar month after the SG due date.

Quarter	Period	SG payment due date	SGC statement & payment due date
Q1	1 Jul – 30 Sep	28 Oct	28 Nov
Q2	1 Oct – 31 Dec	28 Jan	28 Feb
Q3	1 Jan – 31 Mar	28 Apr	28 May
Q4	1 Apr – 30 Jun	28 Jul	28 Aug

Weekend or public holiday: if a due date falls on a weekend or public holiday, the ATO generally allows lodgment/payment on the next business day.

Note on upcoming change: Payday Super is scheduled to apply from 1 July 2026. That changes when super must be paid, moving to payday timing, but doesn’t remove the concept of SGC — late or missed payments can still trigger SGC obligations.

How do you lodge an SGC statement?

The ATO provides multiple ways to lodge, including online options through ATO services. In practice, most businesses lodge by:

1. completing the ATO’s SGC statement or using the calculator within ATO online services
2. lodging via ATO Online services or via your registered agent
3. paying the SGC using the payment reference number issued by the ATO

If you’re unsure which method is best for your business, a BAS Agent/Tax Agent can help you select the right process and avoid common errors.

What is the “super guarantee charge”?

The SGC is the amount you must pay to the ATO when SG is not paid correctly and on time. It’s typically more than the super you originally should have paid.

$

SG shortfall – calculated on an employee’s salary and wages, which can be broader than ordinary time earnings.

✓

Choice liability – applies in certain choice of fund situations and is generally capped at $500 per employee, per quarter.

%

Nominal interest – charged at 10% per annum, calculated from the start of the relevant quarter until the SGC is paid.

+

Administration fee – $20 per employee, per quarter.

Why SGC statements matter

Two key points many employers aren’t aware of:

• SGC is not tax deductible. On-time super contributions are generally deductible, but SGC is not.
• The calculation base can be larger. The SGC shortfall is based on salary and wages, which can mean the shortfall is higher than a standard SG calculation based on ordinary time earnings.

On top of the SGC itself, the ATO may apply additional penalties if the statement is not lodged by the due date.

What if you’ve already paid the super late?

Even if you’ve paid the super to the employee’s fund after the due date, you may still need to lodge an SGC statement.

In some cases, you may be able to elect a late payment offset, subject to ATO rules and time limits. This can reduce the amount payable, but it doesn’t “undo” the fact the payment was late and it won’t necessarily reduce the nominal interest component.

Practical checklist

If you’ve missed a super due date

1

Confirm the quarter and due date

Check whether the fund received the payment by the SG due date.

2

Gather payroll details

Collect wages paid, SG calculations, impacted employees and proof of payments.

3

Work out the shortfall

Identify underpayments, late payments and choice-of-fund issues.

4

Lodge the SGC statement

Lodging on time can help reduce additional penalties, even if you can’t pay in full.

5

Pay or arrange payment

If cash flow is tight, speak to the ATO early about payment arrangements.

6

Improve your process

Pay super more frequently, note due dates and allow extra clearing house time.

Need help?

If you’ve received an ATO notice, you’re not sure whether your super was paid on time, or you need help lodging an SGC statement correctly, it’s worth getting advice early.

The sooner the shortfall is identified and the statement is lodged, the easier it is to contain the cost and clean up the record.

General information only. This factsheet doesn’t consider your specific circumstances and isn’t financial or tax advice.