FKINP To identify the correct superannuation guarantee charge (SGC) process, start with when each employee’s earnings were paid: earnings paid up to 30 June 2026 fall under the historical quarterly framework; Payday Super applies to earnings paid from 1 July 2026. [1][6]
SGC addresses super guarantee failures, including late or insufficient contributions and failures to meet choice-of-fund obligations. [1][4] Paying the missing contribution does not necessarily complete the correction: historical reporting and SGC may remain outstanding, while post-transition payments can leave other charge components to resolve. [1][3]
Separate the earnings periods
Create separate historical quarterly and Payday Super worklists using each affected employee’s earnings payment dates—not the date the problem was discovered or corrected. An employer can have liabilities under both systems. [1][2]
Then reconcile the payment evidence before deciding which contributions were late. [1][2]
Check fund receipt, not just payroll processing
A “processed” entry is not proof the employee’s fund received the contribution. Under the historical quarterly framework, the correct amount must have reached a complying fund and been able to be allocated by the applicable deadline. [1]
Use an employee-level worksheet to connect payroll, bank transactions, clearing-house confirmations and fund records: [1][2]
- Employee and earnings: employee identifier, earnings payment date, earnings period and expected SG. [2][3]
- Payment trail: actual contribution amount, destination fund, payment initiation date and clearing-house status. [2][3]
- Fund outcome: receipt date, allocation status, rejection reason where applicable, and correction date. [1][2][3]
Keep rejected, returned, wrong-fund and unallocated transactions separate from completed payments. Retain evidence of the original attempt and subsequent correction. [2][3]
Where receipt or allocation remains unresolved, obtain fund confirmation rather than assuming the bank debit or clearing-house processing date establishes timeliness. [1][2]
Use the historical quarterly process for earlier earnings
For failures involving earnings paid up to 30 June 2026, calculate SGC, lodge a Superannuation guarantee charge statement and pay the charge to the ATO. The ATO’s Super guarantee charge statement and calculator tool supports historical calculations. [1]
The historical charge comprises:
- The SG shortfall, calculated using salary or wages rather than ordinary time earnings. [1]
- Nominal interest at 10%. [1]
- A $20 administration fee per affected employee per quarter. [1]
Nominal interest runs from the quarter’s first day to the “lodgment day”: the later of the statement’s due date or actual lodgment date—not simply when the fund was paid. [1]
For the June 2026 quarter, SG was due on 28 July 2026, and the statement and charge payment were due on 28 August 2026. Both deadlines have passed. [1]
Check the June-quarter late-payment trap
The late-payment offset is unavailable for the quarter ending 30 June 2026. It is restricted to quarters ending no later than 31 March 2026. [1]
June-quarter contributions received on or after 29 July 2026 cannot be allocated to a quarterly period and are automatically applied to the earliest available qualifying-earnings day. [1] Pitcher Partners’ late-payment example for the June 2026 quarter states that no late payment offset is available and full SGC remains payable despite contributions already paid to employees’ super funds, creating a double payment outcome. [1][5]
For older eligible quarters, consider an offset or carry-forward separately. Carrying a payment forward still leaves the full historical SGC payable. [1] If a stapled fund rejected the contribution and an employer intends to seek Commissioner discretion, the ATO says to make that request before using an offset or carry-forward. [1]
Use the Payday Super process for later earnings
For earnings paid from 1 July 2026, the enacted Payday Super amendments provide a qualifying-earnings-day framework for charges and assessments. Check whether an assessment has already been issued. Do not apply the historical quarterly calculator, 10% nominal-interest rule or fixed quarterly administration fee to these liabilities.[6]
Section 16B identifies final SG shortfalls, notional earnings, any administrative uplift and any choice loadings as the components of the employer’s shortfall for the day; some amounts may be nil. Sections 19A and 19B govern notional earnings and the uplift. Reconcile the assessment to the employee’s contribution evidence.[6]
Under section 33, a voluntary disclosure statement must be in the approved form and lodged before the day an assessment is made for that employer and day. Its timing can affect the administrative uplift under the regulations; disclosure does not guarantee that every charge disappears.[6]
Before lodging, confirm the current approved form, submission channel and period with the ATO or your tax adviser. Check an existing assessment through the appropriate correction or review process rather than assuming a voluntary disclosure can replace it.
Prepare the correction file for review
Keep a file connecting each shortfall to its evidence and correction status: [2][3]
- Separate historical quarterly and Payday Super worklists. [2]
- The employee reconciliation worksheet showing earnings dates, expected and actual SG, and fund receipt dates. [2][3]
- Original payment attempts, rejection notices, correction dates and fund allocation records. [3]
- Calculations, statements, disclosures, assessments and ATO correspondence. [2][3]
Seek qualified review where both regimes apply, multiple employees or periods are affected, records do not reconcile, or an ATO assessment or enquiry arrives. Ask the reviewer to resolve evidence gaps, confirm the applicable process and check the treatment of late contributions before closing the matter. [1][2][3]
References
- Module 6: Rectifying late quarterly payments | Australian Taxation Office (ato.gov.au)
- What Is an SGC Statement? Late Super Rules Explained – Grow Advisory Group (growadvisorygroup.com.au)
- Late Super Under Payday Super: What Employers Need to Know (beambk.com.au)
- The Super Guarantee Charge (SGC) and late super payments | Rest Super (rest.com.au)
- Double the Super? Late payment offset removed for June 2026 quarter – Pitcher Partners (pitcher.com.au)
- Treasury Laws Amendment (Payday Superannuation) Act 2025—Schedule 1, sections 16B, 19A, 19B and 33 (authorised text) (legislation.gov.au)
