Super guarantee charge questions: your questions answered
In plain English
Late super is the least forgiving debt the ATO administers: one day late triggers the charge, the charge is not deductible, and directors are personally on the hook. The rules, the numbers and what payday super changes.
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These are short, direct answers. The complete picture is in Super guarantee charge (SGC).
What if I paid super one day late?
One day late still counts as late, and the consequences depend on which rules apply.
Answer →Do I need to lodge an SGC statement if I paid late?
Yes, for any quarter ending on or before 30 June 2026 you must lodge an SGC statement even though you have now paid the...
Answer →How much is the super guarantee charge?
For quarters up to 30 June 2026, the super guarantee charge is the unpaid super recalculated on total salary and wages,...
Answer →Can SGC interest and penalties be remitted?
Partly. The 10% nominal interest and the $20 administration fee inside the super guarantee charge are fixed by law and...
Answer →Is the super guarantee charge tax deductible?
No, for any quarter ending on or before 30 June 2026 the super guarantee charge is not tax deductible, and neither is...
Answer →What does payday super change for late super?
From 1 July 2026, super must reach the fund within 7 business days of each pay day, there is no SGC statement to lodge,...
Answer →Unpaid super turning into a personal liability?
SGC is the strictest debt the ATO has. A specialist can tell you where you stand today.
Am I personally liable for unpaid super?
In most cases, yes. A sole trader or partner is personally liable for unpaid super because there is no company between...
Answer →What happens if you don't pay the SGC?
An unpaid super guarantee charge does not sit quietly. Interest accrues daily, the ATO can garnishee the business's...
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