Super Guarantee Charge (SGC) Calculator 2026 (Australia)
Calculate the Super Guarantee Charge (SGC) you owe the ATO when employee super contributions are paid late or missed. Based on the 12% SG rate from 1 July 2025, plus 10% nominal interest and $20 admin fee per employee. 100% private — no data leaves your browser.
How the Super Guarantee Charge (SGC) Works in 2026
The Super Guarantee Charge (SGC) is the penalty Australian employers must pay to the ATO when they fail to pay an employee's compulsory super on time and in full. The SG rate rose to 12% from 1 July 2025 — its final scheduled increase. If you miss the quarterly super deadline (28 days after each quarter ends), even by one day, the contribution is no longer "on time." You must lodge an SGC Statement and pay the SGC, which is calculated as the sum of three components: (1) the super shortfall — based on each employee's salary and wages (broader than ordinary time earnings); (2) nominal interest of 10% per annum calculated from the start of the relevant quarter to the date the SGC Statement is lodged; and (3) an administration fee of $20 per employee, per quarter.
Quarterly SG Deadlines and Payday Super 2026 Transition
For the 2025-26 financial year, the quarterly SG deadlines are: 28 October 2025 (Q1), 28 January 2026 (Q2), 28 April 2026 (Q3), and 28 July 2026 (Q4). Even one day late triggers the full SGC. From 1 July 2026, Australia transitions to Payday Super — employers must pay SG on each payday rather than quarterly, with a 7-day window. Late payments under Payday Super will trigger SGC immediately based on the pay cycle, not the quarter. This calculator estimates SGC under both regimes — change the "days late" value to reflect your scenario.
Why SGC is More Expensive Than Paying Super On Time
Three reasons make SGC significantly more expensive than the original super you owed: First, SGC is calculated on salary and wages, not the narrower ordinary time earnings (OTE) base — so overtime, certain bonuses and other amounts excluded from OTE are now included. Second, the SGC is not tax-deductible, unlike on-time super contributions which reduce your business taxable income. Third, the 10% nominal interest accrues from the first day of the relevant quarter (not the deadline). For a single employee on $80,000 OTE owed for 6 months, the SGC may exceed the original super contribution by 40-60% once admin fee and lost deductibility are factored in.
How to Lodge the SGC Statement and Pay the ATO
If you have unpaid or late super, you must lodge an SGC Statement using the ATO's online services (or paper form NAT 9599) within one month of the missed deadline (i.e. by 28 November for Q1, 28 February for Q2, etc.). Pay the SGC directly to the ATO — not to the super fund. The ATO then forwards the shortfall component to the employee's super fund. Voluntary disclosure before ATO contact may allow you to apply for a remission of part of the SGC under the Commissioner's discretion. Setting up automatic super clearing house payments is the simplest way to avoid SGC entirely.
Source: Australian Taxation Office (ato.gov.au) — Super Guarantee Charge Statement 2026 + SG rate increase to 12% from 1 July 2025. Last updated: May 2026. This calculator provides estimates only and is not a substitute for professional tax advice.