SGC (Super Guarantee Charge)
The Super Guarantee Charge (SGC) is an ATO penalty applied when an employer fails to pay the correct superannuation guarantee by the due date.
Ask Chalkline about this →The Super Guarantee Charge (SGC) is a penalty the ATO imposes on employers who do not pay the correct superannuation guarantee (SG) on time. Unlike the standard SG contribution (currently 12% of ordinary time earnings), the SGC is calculated on total salary and wages (a broader base), and also includes a nominal interest component and an administration fee. The SGC is not tax-deductible, making it significantly more expensive than simply paying on time.
Under the quarterly system in place until 30 June 2026, the SGC applies if SG contributions are not received by the employee’s super fund by the due date (28 October, 28 January, 28 April, and 28 July). From 1 July 2026, the Payday Super rules apply: super must be paid within 7 business days of each payday, and the SGC applies immediately if that window is missed.
Also known as: Super Guarantee Charge
Category: Tax and payroll
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Last updated: 2026-05-11. Verified: 2026-05-11. Quarterly review for currency.