Super Guarantee Charge Calculator

The Shortfall and Its Components

The super guarantee charge calculator separates the contribution shortfall from interest and administration amounts. Choose the obligation’s rules first. Quarterly obligations ending before July 2026 retain their quarterly calculation, even when you correct them later.

For a quarterly obligation, start with the employee-level SGC shortfall calculated using salary and wages, including overtime where applicable. Ordinary time earnings alone can understate that amount. Complete the wage-base and on-time contribution calculation before entering the shortfall here.

The quarterly estimate adds nominal interest at 10% per year and $20 for each affected employee. The ATO’s quarterly charge guidance explains those components.

Payday Super applies to qualifying earnings paid from 1 July 2026. It uses daily compounded notional earnings and an administrative uplift. Enter the base shortfall after eligible on-time contributions, then the confirmed receipt deadline and proposed assessment date.

Late Payments and the Relevant Period

Under quarterly rules, interest runs from the quarter’s first day to the later of the SGC statement deadline or its receipt by the ATO. Paying the fund late does not automatically shorten that period. The confirmed deadline field allows for an applicable weekend or public holiday adjustment.

A quarterly late payment offset requires a separate eligibility check and election. This calculator shows the charge before that offset. Check whether the payment can offset shortfall and nominal interest or apply to another period before using it.

For Payday Super, enter one eligible late payment received before assessment. A full payment stops notional earnings before its receipt day. A partial payment reduces the final shortfall, while the statutory earnings calculation retains the base shortfall.

The Payday Super calculation covers one GIC calendar quarter and one payment date. Enter the applicable annual general interest charge rate. The example rate is an editable assumption. Calculate longer periods, several payment dates and employee-specific timing through the official assessment process.

The default administrative uplift is 60% of the final shortfall plus notional earnings. A lower percentage requires the applicable reduction rules. Choice loading and post-assessment charges remain outside this estimate. See the super guarantee legislation for the statutory calculation.

A Missed-Payment Example

In this fictional quarterly example, an employer has a $1,200 SGC shortfall for one employee in the July to September 2025 quarter. The statement reaches the ATO by its due date. The nominal interest period is 150 days.

Nominal interest is $1,200 multiplied by 10%, multiplied by 150 and divided by 365: $49. The administration amount is $20. The displayed charge is $1,269 before any eligible late payment offset or other liability.

For a fictional Payday Super comparison, choose a payday of 1 October 2026 and a confirmed fund deadline of 12 October 2026. Use an assessment date of 24 October 2026, a $1,200 base shortfall and an assumed annual GIC rate of 11.51%.

With no late payment, 11 interest days produce $4 of notional earnings. The 60% uplift is $723, giving $1,927. A full eligible payment received on 20 October leaves $3 of earnings and a $2 uplift: $4 in total.

Estimated amounts display as whole dollars after calculation.

Before You Correct the Obligation

Reconcile the wages and contribution records for each affected employee. Confirm fund receipt dates, the correct earnings base and how payments apply across obligations. Combine employee amounts here only when their applicable deadlines and payment timing match.

For a quarterly obligation, prepare and lodge the official SGC statement and arrange payment to the ATO. Lodge by the deadline even if the employer needs a payment arrangement. Check late payment offsets and any choice liability separately.

For a Payday Super obligation, the ATO assesses the charge. A voluntary disclosure statement can affect the administrative uplift. Follow the assessment’s payment instructions and reconcile any eligible contributions already paid to the fund.

This page prepares an estimate on your device. It does not lodge a statement, elect an offset or pay a fund or the ATO. Your entries are sent nowhere and are not saved in browser storage.

Choose the Charge Regime

Choose Quarterly for quarters ending before 1 July 2026, even if you lodge later. Choose Payday Super for qualifying earnings paid from that date.

The quarterly formula is shortfall plus nominal interest plus the employee administration fee. Nominal interest is shortfall multiplied by 10%, multiplied by interest days and divided by 365.

For Payday Super, each day’s earnings equal the base shortfall plus accumulated earnings, multiplied by the daily GIC rate. The daily rate is the annual rate divided by the calendar year’s days. Earnings run from the day after the receipt deadline until the day before assessment, stopping earlier when eligible payments clear the shortfall.

The Payday Super estimate adds the final shortfall, notional earnings and the entered uplift percentage of their sum. Eligible late contributions reduce the final shortfall in receipt order. They do not become a quarterly offset election. Choice loading remains outside the displayed total.

Use the superannuation guarantee charge guide for the reporting and payment steps after estimating the shortfall.