Super guarantee charge¶

Definition. The super guarantee charge applies when the right super is not paid in full and on time; for pays from 1 July 2026 the ATO works it out and issues a notice of assessment (you no longer self-lodge a statement), and it is made up of the super shortfall, notional earnings, an administrative uplift and any choice loading, all paid to the ATO.

In plain English¶

If you miss paying super, or pay it late or short, the ATO calculates the charge for you and sends you a notice telling you what to pay. It covers the super you owe, an interest amount, an extra admin amount, and a loading if you did not follow the choice-of-fund rules. For pays from 1 July 2026 the charge itself can be claimed as a tax deduction — a change from the older charge, which could not.

Related lessons¶

• The super guarantee charge

General information only — not tax, super or financial advice.