1 July 2026
Making Superannuation Guarantee (SG) payments on time isn’t just important for your employees, it’s important for your business. If your SG payments are late, you must undertake a specific process to correct the situation, which can impact both you, as the employer and your employees.
When to pay SG
From 1 July 2026, employers must pay Super Guarantee (SG) contributions at the same time they pay salary and wages. For most, this will mean payments are made weekly, fortnightly, or monthly, depending on payroll frequency.
Super contribution due dates are linked to each payday:
- SG contributions must generally be received by your employees’ super funds within 7 business days of payday.
- For new employees, or employees who have changed funds, you’ll have a longer timeframe of 20 business days to make their first payment.
Super is only considered on time if it is received by the fund, with correct data, and able to be allocated within 7 business days of payday.
Late payments
If you miss an SG contribution payment when you pay wages, you should lodge a Voluntary Disclosure with the ATO and pay the Superannuation Guarantee Charge (SGC) to them.
The SGC is made up of:
- the unpaid SG amount
- interest on the outstanding amount (currently 10%), and
- an administrative fee.
The SGC is not tax-deductible, unlike regular SG contributions, which can be claimed as a tax deduction if paid on time.
The ATO will calculate your SGC and send you a notice of assessment. You must pay the SGC within 28 days of the assessment date.
If you’re unable to do so, you may receive additional penalties and charges. The ATO may also impose a General Interest Charge on any outstanding SGC amounts until they’re fully paid.
What is the impact
Making regular SG payments to your employees is required by law and paying on time is crucial to avoiding extra costs and penalties.
Regularly reviewing payroll processes and ensuring compliance with the SG requirements is essential for maintaining a responsible and supportive workplace for your employees.
This is not professional advice. Employers should seek professional advice that meets their own needs and addresses their own obligations and specific circumstances. AustralianSuper doesn’t take responsibility for any action an employer may take as a result of receiving this communication.