Super guarantee compliance

March 8, 2018

When I must pay super?

You have to pay super if  you pay an eligible employee $450 or more in a calendar month.

What type of employees that I have to pay super?


  •  full-time, part-time or casual
  • receives a pension or annuity while still employed
  • a temporary resident
  • a company director
  • family member while employed (paid by salary etc.)

Contractors can be paid SG purposes for the following circumstances:

  • under a written or verbal agreement or contract that is principally or wholly for their labor
  • for their personal labor and skills, which may include physical labor, mental effort or artistic effort
  • to perform the contract work personally.

SG is paid 28 days after the end of each quarter.

What if I don’t meet my SG obligations?

As employers, if you do not pay correct amount of SG on time, you will be liable for the super guarantee charge (SGC).

The SGC normally includes:

  1. SG shortfall amounts
  2. interest on those amounts
  3. an administration fee

Unfortunately, you can not claim SGC as a deductible expense.

If you have not paid SG on time, you have to report and rectify it  by lodging an SGC statement by the due date and paying the SGC to the ATO.