Will penalties apply for late payment?

Yes. Superannuation Guarantee Charge (SGC) arrangements will be updated.

The intent of the revised framework is to:

  • Put workers in the same position as if contributions had been received in full and on time

  • Incentivise employers to quickly disclose and rectify unpaid super

  • Increase consequences for repeated non-compliance

SGC will be calculated on the SG shortfall and notional earnings, with additional administration fees applied. If not rectified, further interest charges and penalties may apply. SGC is administered by the ATO.

While the ATO has indicated it will support employers through the transition, employers should plan for full compliance from 1 July 2026.