The superannuation guarantee charge (SGC) statement is the form an Australian employer lodges with the ATO when they didn't pay an employee's quarterly super in full, on time and to the right fund. You lodge it and pay the charge within one month of the missed quarterly due date. It only applies to earnings paid up to 30 June 2026: under Payday Super, the ATO now assesses the charge itself.
Everything below comes from the ATO's SGC statement, quarterly super guarantee charge and Payday Super pages, as of October 2026.
When you must lodge an SGC statement
- You didn't pay an employee's super guarantee to the right super fund.
- The contribution wasn't received by the fund on or before the due date.
- You didn't pay the employee's super guarantee in full.
Super only counts as paid on the date the fund receives it. If you use a clearing house and the payment doesn't reach the fund by the due date, it's a late payment, so check your clearing house's processing times.
SGC due dates for the old quarters
| Quarter | Super due | SGC statement and payment due |
|---|---|---|
| 1 July to 30 September | 28 October | 28 November |
| 1 October to 31 December | 28 January | 28 February |
| 1 January to 31 March | 28 April | 28 May |
| 1 April to 30 June | 28 July | 28 August |
If a due date falls on a weekend or public holiday, you can lodge and pay on the next business day. The quarterly due date itself can't be extended. The ATO's example: Teddy missed the 28 April 2025 payment for the March quarter, so he had to lodge by 28 May 2025. He couldn't pay in full, but lodging on time avoided extra penalties, and he set up a payment plan.
What the charge is made of
| Component | How it's worked out |
|---|---|
| Super guarantee shortfall | SG on salary and wages, including overtime, plus any choice liability, capped at $500 |
| Nominal interest | 10% per annum from the first day of the quarter |
| Administration fee | $20 per employee, per quarter |
The SGC is more than the super you'd have paid, and it isn't tax deductible. Those are the old-quarter figures, as of October 2026. The nominal interest runs from the first day of the quarter to the quarterly due date or the date the ATO receives your statement, whichever is later, so every week you wait adds to it. The spreadsheet version of the statement works out the nominal interest for you, but it doesn't work out the shortfall.
How the ATO finds missed super
Don't assume a missed quarter will go unnoticed. The ATO says it combines Single Touch Payroll data and super fund data with employee referrals to spot employers who may not have met their obligations. An employee who thinks their super wasn't paid can lodge a referral, the ATO may notify other employees about potential super owed, and it can start legal proceedings to recover debts. Lodging the statement yourself, on time, is the cheaper path.
How to lodge the statement
- Download the current SGC statement spreadsheet each time you need one, and complete a separate spreadsheet for each quarter.
- Include each employee's tax file number, full legal name, date of birth and last known address.
- Send it through Secure mail in Online services for business: New message, topic Superannuation, subject Lodge SGC statement. Attach .xls files only, up to 6 at a time.
- Or use the SGC calculator in online services, which works out the charge and lodges the statement for you.
- Mailing a PDF from the calculator tool is possible, but the ATO says it's slower and more error-prone.
Late payments: offset or carry forward
If you paid the fund late, you can elect in the SGC statement to offset that late payment against the shortfall and nominal interest for quarters up to 31 March 2026, as long as the fund received it by 30 June 2026 and you lodge the election within 4 years of the original assessment. The election is binding and can't be changed. For the June 2026 quarter there's no offset at all. Alternatively, you can carry a late payment forward to a quarter starting within 12 months, but it's only deductible in the year the fund receives it.
The Payday Super change most employers miss
From 1 July 2026, super is due with each payday under Payday Super, and for those paydays you no longer lodge an SGC statement at all. The ATO calculates the charge and sends a notice of assessment. A contribution counts as on time if the fund receives it within 7 business days of payday, based on the 12% super guarantee rate. The new charge has four parts: the unpaid super, notional earnings at the general interest charge rate, an administrative uplift that starts at 60% and can be reduced, and any choice loading.
For 2026-27, the ATO says it will take a supportive approach and focus on employers who aren't trying to pay each payday or fix errors, under PCG 2026/1. If you spot a mistake, pay the correct amount to the fund as soon as you can, before any assessment arrives. Paying the right fund still depends on the employee's standard choice form.
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The verdict
If you still owe super for any quarter up to 30 June 2026, the SGC statement is the form to lodge, and lodging on time matters even when you can't pay yet. For everything paid since 1 July 2026, the statement is gone and the clock is 7 business days from payday. Fix the old quarters now, then make sure your payroll sends super with every pay run, reported through Single Touch Payroll.
Frequently asked questions
When is the SGC statement due?
One calendar month after the quarterly super due date: 28 November, 28 February, 28 May and 28 August.
What does the super guarantee charge include?
For quarters up to 30 June 2026: the SG shortfall including any choice liability capped at $500, nominal interest of 10% per annum and an administration fee of $20 per employee per quarter.
Is the super guarantee charge tax deductible?
No. The ATO says the SGC isn't tax deductible.
Do I still lodge an SGC statement under Payday Super?
Not for paydays from 1 July 2026. The ATO calculates the charge and sends you a notice of assessment.
How do I lodge an SGC statement?
Complete the spreadsheet and send it through Secure mail in Online services for business, or use the SGC calculator in ATO online services, which lodges it for you.
