What happens if an employer doesn’t pay super on time?
Understand the super guarantee charge and other consequences of missing a super payment.
Summary
If an employer does not pay the required super correctly and on time, a super guarantee charge (SGC) liability and other consequences may arise. Under Payday Super, timing is linked to payday rather than the former quarterly payment cycle.
What this means
From 1 July 2026, SG contributions generally need to reach the employee’s fund within 7 business days of payday, subject to specific exceptions. If the required amount is late, short or paid incorrectly, the employer may need to take corrective action and may become liable for SGC.
The SGC can be more costly than paying super correctly and additional penalties or interest may apply. Directors can also face personal liability for certain unpaid super amounts under the director penalty regime. The safest response to a missed payment is to act promptly and follow the ATO’s current Payday Super correction and disclosure guidance.
Typical actions
- Identify the missed, late or incorrect contribution as soon as possible.
- Pay the correct contribution to the correct super fund promptly where the ATO guidance requires it.
- Follow the ATO process for calculating, disclosing and paying any SGC liability.
- Contact the ATO or a registered tax professional if you cannot meet the liability.
- Fix payroll and SuperStream processes to prevent repeat failures.
Official ATO sources
Last checked: 25 August 2026
Missed or late Payday Super payments
Explains what happens when super is not paid correctly.
What happens if you don’t pay super correctly
Explains the SGC and its components.
What happens if you don’t pay the super guarantee charge
Explains penalties and consequences if SGC is not paid.
Related questions
- What is the superannuation guarantee?
- What is SuperStream and how does it work?
- What are director’s duties for tax purposes?
- What records must employers keep for tax purposes?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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