Behind on staff super? How to catch up and limit the cost
If you pay employee super late, or not at all, you may have to pay the super guarantee charge (SGC). It costs much more than paying on time – but owning up early can reduce the cost.
✔ Registered tax agent✔ Confidential✔ In person or online, Australia-wide
Unpaid super can become a personal debt for company directors. Get on top of it now. Call 0466 268 405.
The rules changed on 1 July 2026
Under Payday Super, employers must pay super at the same time as wages, and it generally needs to reach the employee's fund within 7 business days after payday. The super guarantee rate is 12%.
For super due from 1 July 2026 (new rules)
If super is late or short, the tax office can assess the charge. You no longer lodge an SGC statement. The charge can include:
- The unpaid super (the shortfall)
- Notional earnings – interest to make up for the employee's lost earnings
- An administrative uplift – an extra amount that can be reduced if you come forward and fix it yourself
- A choice loading – if super was not paid to the employee's chosen fund
- General interest charge if the charge is not paid on time
Under the new rules the charge is generally tax deductible. Extra penalties may apply if it is not paid.
For older periods (before 1 July 2026)
Late super for quarters before 1 July 2026 is dealt with under the old rules. You generally need to lodge an SGC statement, the charge includes interest and an administration fee, and the charge is not tax deductible.
Why act now
- Coming forward before the tax office contacts you can reduce extra amounts and penalties
- Company directors can become personally liable for unpaid super through a director penalty
- The charge grows the longer it is left
How UV TAX can help
- Work out how much super is missing and for which employees
- Prepare catch-up figures and lodge what is needed
- Set up payroll so super is paid on payday
- Help with a payment plan if you cannot pay in one go
- Explain director penalty risks in plain English
⚠️ General information only – not tax or legal advice. UV TAX is a registered tax agent, not a law firm, and cannot give legal advice. Where legal advice is needed we will tell you so you can speak with a lawyer. Super rules are complex and the amounts depend on your situation. This page is a simple overview as at November 2026 and does not consider your personal circumstances. Laws, rates and thresholds change, and outcomes are decided by the tax office or the courts – UV TAX cannot guarantee any result. Please get advice for your situation before acting.
Behind on super? Fix it before it grows
Free consultation and a fixed-fee quote before we start.
0466 268 405Frequently asked questions
What is the super guarantee charge?
It is the amount an employer pays when super is not paid in full and on time. It includes the missing super plus extra amounts such as interest and an uplift.
What changed from 1 July 2026?
Super must be paid with wages, and late super is assessed by the tax office instead of the employer lodging an SGC statement. Under the new rules the charge is generally deductible.
Can I reduce the cost?
Coming forward and fixing it before the tax office contacts you can reduce some extra amounts and penalties.
Can directors be personally liable for unpaid super?
Yes. Directors can be personally liable through a director penalty notice.
Is the old SGC still relevant?
Yes. Late super for quarters before 1 July 2026 is still handled under the old rules.
Related
General information current as at November 2026.