SGC Calculator
This SGC calculator works out the super guarantee charge the ATO assesses when an employee's super reaches the fund late under Payday Super. Enter one payday's earnings and what you paid, and see the shortfall, notional earnings, administrative uplift and any choice loading. It follows the ATO's rules for paydays from 1 July 2026.
| Component | Amount |
|---|---|
| Super guarantee amount (12% of $1,000) | $120.00 |
| Base shortfall (not received on time) | $120.00 |
| Individual final shortfall, after late payments | $20.00 |
| Notional earnings on the base shortfall | $3.38 |
| Administrative uplift (40% of shortfall plus notional earnings) | $9.35 |
| Choice loading | $0.00 |
| Super guarantee charge | $32.73 |
The charge is due the day the ATO assesses it. Left unpaid 28 days after a Notice to Pay, it attracts a late payment penalty of $8.18 (25%), or 50% if you had the same penalty in the previous 24 months.
The four parts of the super guarantee charge
The ATO assesses the charge for each payday, which it calls a QE day. The figures below are from its own examples, where an employee is paid $1,000 and the super guarantee is $120 at 12%.
- Individual final shortfall. The super still unpaid when the ATO assesses you. Pay $100 late and the shortfall on $120 is $20.
- Notional earnings. Interest at the general interest charge rate on the whole $120 not paid on time, compounded daily. In the ATO's example it runs for 88 days. At the October to December 2026 rate of 11.51% a year that adds $3.38.
- Administrative uplift. Up to 60% of the shortfall plus notional earnings. On $400 at 40% it is $160, for a charge of $560.
- Choice loading. 25% of super paid outside the choice of fund rules: $30 on $120, capped at $1,200 for each notice period.
Paying on time costs only the 12% itself. Check the amount for any pay with the super guarantee calculator.
Reduce the uplift: pay the fund, then disclose fast
The uplift falls by 20 points if the ATO has not assessed you on its own initiative in the 2 years to the payday, ignoring charges from before 1 July 2026. A voluntary disclosure before assessment takes off up to 40 more, depending on how quickly you lodge it. Pay the outstanding super to the fund first: that reduces the shortfall the uplift is charged on.
| Voluntary disclosure lodged, from payday | Not assessed in the last 2 years | Assessed in the last 2 years |
|---|---|---|
| Within 30 days | 0% | 20% |
| 31 to 60 days | 5% | 25% |
| 61 to 120 days | 10% | 30% |
| More than 120 days | 25% | 45% |
| Not lodged before assessment | 40% | 60% |
If you do not pay the charge
The charge is due on the day the ATO makes the assessment, and the general interest charge accrues on any amount unpaid. After 28 days the ATO sends a Notice to Pay. If that amount is still unpaid 28 days later, a late payment penalty of 25% applies, or 50% if you had the same penalty in the previous 24 months. In the ATO's example, $1,000 left unpaid brings a penalty of $250. The penalty cannot be remitted, and it is not deductible.
Shortfalls from before 1 July 2026
Pay periods up to 30 June 2026 follow the old quarterly rules, and this calculator does not cover them. You lodge a super guarantee charge statement and pay the charge yourself. The charge is built from:
- the shortfall, worked out on salary and wages including overtime, plus any choice liability capped at $500
- nominal interest of 10% a year from the first day of the quarter
- an administration fee of $20 per employee per quarter.
None of it is tax deductible. The statement and payment are due one month after the quarter's super due date. The ATO's SGC statement and calculator tool works out these 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 |
Frequently asked questions
Do I still lodge a super guarantee charge statement?
When is super on time under Payday Super?
Does paying late still help?
Is the super guarantee charge tax deductible?
Sources
Each source below was retrieved on 6 October 2026 and returned a live page.
- ATO: What happens if you don't pay super correctly (QC105848, last updated 21 June 2026). The four components, the uplift table, deductibility and examples 1 to 7.
- ATO: What happens if you don't pay the super guarantee charge (QC107591, published 27 June 2026). The Notice to Pay and the late payment penalty.
- ATO: The quarterly super guarantee charge (QC33743, last updated 25 June 2026). The rules and due dates for periods up to 30 June 2026.
- ATO: General interest charge rates (QC16145). The rate notional earnings accrue at.