When is super due and what is the current SG rate?

Super is due quarterly and must be received by the fund no later than 28 October, 28 January, 28 April and 28 July. Using a clearing house does not extend the due date—the contribution must reach the fund by the deadline. The SG rate is 11.5% of ordinary time earnings from 1 July 2024 (it was 11% in 2023–24).

How do employers fix unpaid super quickly?

1) Reconcile payroll and confirm the shortfall by employee and quarter. 2) Pay any current-quarter super today so it reaches funds by the due date. 3) For past quarters, lodge the Super Guarantee Charge (SGC) statement with the ATO and pay the assessed SGC. 4) Correct payroll settings (rates, OTE categories, stapled super) and set up an on-time payment workflow. 5) Consider getting help from a BAS agent, payroll specialist or accountant to avoid further penalties.

What can employees do if their super is unpaid?

Check ATO Online (via myGov) to see reported super and contributions actually received by your fund. Confirm fund details and allow for processing lags. If still missing, ask your employer for payment dates and fund receipts. If unresolved, lodge an unpaid super enquiry with the ATO, who can investigate and take action. You may be entitled to SG even if you are a contractor paid mainly for your labour.

Are company directors personally liable for unpaid super?

Yes. Directors can be personally liable under the Director Penalty Notice (DPN) regime for unpaid SGC and PAYG withholding. Lodging SGC statements on time protects options, but does not remove liability to pay. Seek advice promptly if super is overdue.

Does Single Touch Payroll (STP) mean super has been paid?

No. STP is a reporting system. Super is only considered paid when the fund receives the contribution. Employers must ensure payments reach the fund by the quarterly due dates; clearing house processing time must be allowed for.

What Happens If Super Is Unpaid

Q: What happens if super is unpaid?

If an employer does not pay the Superannuation Guarantee (SG) by the quarterly due date, they usually owe the Super Guarantee Charge (SGC). SGC includes: the unpaid super shortfall (calculated on salary and wages, which can be higher than ordinary time earnings), 10% p.a. nominal interest from the first day of the quarter until payment, and a $20 admin fee per employee per late quarter. SGC is generally not tax-deductible. The ATO can add penalties (up to 200%) for failing to lodge SGC on time, apply General Interest Charge on late SGC, and issue Director Penalty Notices for unpaid SGC and PAYG withholding.

What happens if super is unpaid (Australia)

When an employer doesn’t pay the Superannuation Guarantee (SG) by the quarterly due date, the law requires them to lodge a Super Guarantee Charge (SGC) statement and pay SGC to the ATO. SGC usually costs more than paying super on time and can create director exposure.

SGC components: unpaid super shortfall (on salary and wages, not just OTE), 10% p.a. nominal interest from the first day of the quarter, and a $20 admin fee per employee per late quarter.
SGC is generally not tax-deductible. The ATO may add penalties (up to 200%) for failing to lodge the SGC statement on time, plus General Interest Charge on late SGC.
Directors can become personally liable under Director Penalty Notices for unpaid SGC and PAYG withholding.
Single Touch Payroll (STP) reports do not mean super has been paid. Super is only “paid” when the fund receives it.

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Deadlines, rates and who is entitled

Due dates: super must be received by funds by 28 Oct, 28 Jan, 28 Apr and 28 Jul. Using a clearing house does not extend the deadline.
Current SG rate: 11.5% of ordinary time earnings from 1 July 2024 (11% for 2023–24). Check your payroll setup each 1 July.
Eligibility: most employees, temporary residents and some contractors paid mainly for their labour are entitled to SG. Under 18s must work over 30 hours a week to qualify.
Common causes of shortfalls: wrong OTE categories, rate not updated on 1 July, missed employees, late clearing house payments, incorrect fund or USI, missing stapled super details.

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How employers fix unpaid super (step-by-step)

Reconcile payroll: confirm OTE, assess SG at the correct rate by employee, identify any quarters with shortfalls.
Pay current quarter now: make sure contributions reach the fund before the due date to avoid new SGC.
Lodge SGC for past quarters: complete and lodge the SGC statement with the ATO, then pay the assessed amount.
Correct settings: update SG rate, earnings categories, stapled fund details, and clearing house process (consider the ATO Small Business Super Clearing House if eligible).
Set a workflow: schedule payments several days before the deadline to allow for clearing times; monitor in your fund portal and ATO Online.

If cash flow is tight, speak with your adviser about prioritising current-quarter payments and arranging ATO payment plans for SGC.

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Employees: what to do if your super isn’t paid

Check ATO Online (via myGov) for super reported through STP and contributions actually received by funds.
Allow for processing lag: contributions can take a few business days to appear in the fund account.
Ask your employer for the payment date, amount, and fund confirmation number; verify your fund and USI details are correct.
If unresolved, lodge an “unpaid super” enquiry with the ATO. They can investigate and recover amounts where required.
If you’re a contractor paid mainly for your labour, you may still be entitled to SG. Ask for advice if unsure.

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When it looks unpaid but isn’t

Clearing house delay: payment shows as “paid” in payroll but hasn’t hit the fund yet. Check the clearing house reference and the fund’s received date.
Wrong fund/USI: money sent to an incorrect fund account can be rejected or delayed. Confirm fund details, USI and member number.
Employer timing: a contribution made on the due date that reaches the fund after the due date is late and can trigger SGC. Pay several days earlier.

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What to check before you act

Payroll config: SG rate aligns with current financial year, OTE categories correct, awards/agreements reflected.
STP and fund data: STP submissions match payroll, stapled super collected for new starters, fund/USI/member numbers verified.
Cash flow and dates: schedule payments early to allow for clearing; diarise all four quarterly deadlines.
Supporting records: timesheets, payslips, super batch confirmations and fund receipts are on file.

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Choosing the right help

Scope

Confirm the provider will reconcile payroll, prepare SGC statements, correct payroll settings, and implement an on-time payment workflow.

Software fit

Choose a team fluent in your payroll and clearing house tools (Xero, MYOB, QuickBooks, ATO SBSC). Ask them to explain the exact workflow.

Turnaround and communication

Agree on timelines for reconciling quarters, lodging SGC, and confirming fund receipts. Set escalation paths before due dates.

Commercial fit

Understand pricing for cleanup vs ongoing payroll, and how they handle ATO payment plans and director risk.

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Best next steps

Document each affected quarter, employee and estimated shortfall. Prioritise current-quarter payments so they land on time, then lodge SGC for past quarters. Put a calendar and checklist in place to prevent repeat issues.

If you need hands-on help, use the form below to outline your payroll software, quarters affected and any ATO correspondence. You’ll be matched to the right payroll, BAS or tax support to resolve it quickly.

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Frequently asked questions

What happens if super is unpaid?

Unpaid or late super generally triggers the Super Guarantee Charge (SGC): the shortfall (on salary and wages), 10% p.a. nominal interest from the start of the quarter, and a $20 admin fee per employee per quarter. SGC is not tax-deductible; penalties and interest can apply, and directors may be personally liable.

When is super due and what’s the current rate?

Super must reach the fund by 28 Oct, 28 Jan, 28 Apr and 28 Jul. The SG rate is 11.5% from 1 July 2024 (11% for 2023–24). Using a clearing house does not extend the deadline.

How do I fix past unpaid super?

Reconcile the shortfall, lodge SGC statements for affected quarters, pay the assessed SGC, and correct payroll settings. Consider a staged plan that protects current-quarter compliance first.

Does STP mean my super was paid?

No. STP is reporting only. Super is paid when the fund receives it. Always allow clearing time before the due date.

Are contractors entitled to super?

Often yes—if they’re paid mainly for their labour, they may be treated as employees for SG purposes. Get advice if unsure.

What can employees do about unpaid super?

Check ATO Online and fund statements, ask your employer for payment details, then lodge an unpaid super enquiry with the ATO if it’s still missing.