Super guarantee contributions were due to your eligible workers super fund on 28 January. If you didn’t pay in full, on time, and to the right fund, it’s time to get back on track.

You must pay the super guarantee charge (SGC) and lodge the SGC statement to us by 28 February to avoid penalties. As this due date falls on a weekend, you can pay and lodge on the next business day.

The SGC amount is more than the super you would have otherwise paid to your employee’s fund and is not tax deductible. If you’re not sure how much SGC is payable, use the SGC calculator. We also have a guide on how to complete the SGC statement.

For more information about the super guarantee charge, visit ato.gov.au/SGC.

If you currently use the Small Business Super Clearing House (SBSCH), it will close permanently on 1 July 2026. Don’t wait until the last minute – transition to an alternative service now.

Remember, Payday Super starts 1 July 2026. Now is the time to start getting ready.

For more information and resources, go to ato.gov.au/paydaysuper.

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Source: ATO