Super guarantee charge calculator

Estimate the super guarantee charge for late or unpaid super: per payday under Payday Super from 1 July 2026, or per quarter for earlier periods.

Figures checked 5 November 2026. Free to use, no sign-in.

When were the wages paid?

Payday from 1 July 2026Quarter to 30 June 2026

Paydays from 1 July 2026 fall under Payday Super. Earlier earnings use the quarterly charge.

Employees affected

The payday

Payday (QE day)

Qualifying earnings per employee

For this payday, before tax.

First contribution for a new employee or new fund

Gives 20 business days instead of 7.

What reached the fund

Received on time, per employee

Received late, per employee

After the due date but before the ATO assesses you.

Date the late amount was received

Leave blank if nothing was paid late.

Expected assessment date

Notional earnings run until the day before the ATO assesses you.

Your history

ATO-initiated SGC assessment in the 2 years before this payday

Ignore anything before 1 July 2026 and any assessment based on your own voluntary disclosure.

Voluntary disclosure lodged (counting from payday)

Choice-of-fund rules not followed for this payday

For example, super paid to a default fund instead of the fund the employee chose.

Charge left unpaid after a Notice to Pay?

NoYes, first timeYes, again

Your estimate

Estimated super guarantee charge

$1,713

For one payday, 5 employees. Paid to the ATO, which passes the super and notional earnings on to the funds.

Unpaid super at assessment: $1,200
Interest and uplift: $513
Uplift rate: 40%

How the charge is made up

Super guarantee for the payday (12%): $1,200.00
Not received on time (base shortfall): $1,200.00
Final shortfall: $1,200.00
Notional earnings (62 days): $23.69
Administrative uplift (40%): $489.48
Super guarantee charge: $1,713.16

Due date: the fund had to receive the super by 13 October 2026. Part-state holidays such as Melbourne Cup Day are counted as business days, which gives the earlier date.
Notional earnings: general interest charge daily rate, compounded daily on the unpaid super from 14 October 2026 to 14 December 2026 (62 days).
Paydays from 1 July 2026: the charge is tax-deductible. General interest charge on an unpaid charge, and the late payment penalty, are not.
In 2026–27 the ATO says it will focus on employers who aren’t trying to pay super each payday, not on those fixing errors quickly (PCG 2026/1).

An estimate for planning. General information, not tax or legal advice: the ATO works out and assesses the actual charge.

How this works

Choose the regime that matches when the wages were paid. The calculator assumes every affected employee has the same figures; for mixed teams, run it once per group.

Payday Super (paydays from 1 July 2026)

Due date: 7 business days after payday (20 for a first contribution), skipping weekends and public holidays that cover a whole state or territory.
Shortfall: 12% of qualifying earnings, less super the fund received by the due date. Late contributions made before the assessment reduce the final shortfall.
Notional earnings: the general interest charge daily rate (0.03131507% for July to September 2026, 0.03153425% for October to December 2026), compounded daily on the shortfall from the day after the due date until the day before assessment, or until a late payment clears it.
Administrative uplift: 60% of the final shortfall plus notional earnings, less 20 points with no ATO-initiated assessment in the past 2 years and up to 40 points for a voluntary disclosure.
Choice loading: 25% of the payday’s super where the choice-of-fund rules weren’t followed, up to $1,200 per employee.

Quarterly charge (quarters to 30 June 2026)

Shortfall: salary and wages for the quarter, capped at the maximum contribution base ($62,500 a quarter in 2025–26, $65,070 in 2024–25), × the super guarantee rate (12% in 2025–26, 11.5% in 2024–25), less super paid on time.
Nominal interest: shortfall ÷ 365 × 10% × days from the first day of the quarter up to the later of the statement due date and the day you lodge.
Administration fee: $20 per employee. A late statement can add a Part 7 penalty of up to 200% of the charge.

Not included: the quarterly choice liability and late payment offset, the maximum contribution base under Payday Super, general interest charge on an unpaid charge, and exceptional circumstances determinations.

Legal basis

Checked against these sources on 5 November 2026. Spotted a figure that looks wrong? Tell us.

Questions

What is the super guarantee charge?

It is what you pay the ATO when an employee’s minimum super isn’t received by their fund in full and on time, or when the choice-of-fund rules aren’t followed. It is always more than the super you missed, because it adds interest and an administrative amount.

What changed on 1 July 2026?

Payday Super. For wages paid from 1 July 2026 the charge is worked out for each payday, not each quarter. You no longer lodge a statement: the ATO calculates the charge and sends a notice of assessment. The four components are the unpaid super, notional earnings at the general interest charge rate compounded daily, an administrative uplift of up to 60%, and a 25% choice loading where it applies.

Does the old quarterly charge still apply?

Yes, for quarters up to and including April to June 2026. That charge is the shortfall worked out on salary and wages, nominal interest at 10% a year from the start of the quarter, and a $20 administration fee per employee. You still lodge a super guarantee charge statement for those quarters.

How can I reduce the charge under Payday Super?

Pay the missing super to the fund as soon as you find the error, before any assessment: late contributions reduce the shortfall and stop notional earnings. A voluntary disclosure lodged within 30 days of payday removes 40 percentage points of the administrative uplift, and having no ATO-initiated assessment in the previous 2 years removes another 20.

Is the super guarantee charge tax-deductible?

For paydays from 1 July 2026, yes, all four components. The quarterly charge for periods before 1 July 2026 is not deductible. General interest charge on an unpaid charge and the late payment penalty are never deductible.

What if I don’t pay the charge?

If it is unpaid 28 days after the assessment the ATO issues a Notice to Pay. If that amount is still unpaid 28 days after you receive the notice, a late payment penalty of 25% of the outstanding charge applies, or 50% if you had the same penalty in the previous 24 months. It can’t be remitted.

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Questions the calculator can’t answer?

Workfloor answers pay, award, leave and termination questions for your team, with the Fair Work Act section or award clause behind each answer.

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