Super guarantee charge (SGC)¶

Definition. The super guarantee charge (SGC) is the charge an employer must pay to the ATO when super is paid late or not paid at all for an employee.

In plain English¶

If an employer misses a super payment or pays it late, the ATO applies the super guarantee charge. Under Payday Super, the ATO works out the amount owing and sends the employer a notice of assessment saying what to pay. The charge is meant to make sure employees still get the super they are owed.

Related lessons¶

• The Super Guarantee Charge

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