Super Guarantee Charge Calculator

Calculate the Contribution

One YYYY-MM-DD date per line. Enter all relevant holidays; none are added automatically.

60% before disclosure reduction. The 20-point history reduction needs established eligibility.

Historical regime only. Use a records-supported eligible elected offset; eligibility is not assessed.

Independently established amount. 0 assumes choice compliance. Quarterly limit: $500.

Required when the later contribution is positive. The date must precede assessment or lodgment.

Quarterly: interest ends on the later of this date or statement deadline. Payday: excludes this day.

Historical regime only. Enter the applicable deadline including any business-day adjustment.

Blank: unknown. Use 0 only for confirmed nil allocation. Exclude other periods’ contributions.

Employers calculating super on salary and employees checking their pay can use the same payroll and fund records. Enter eligible earnings for the selected period, with employer super separated from any salary-inclusive package.

The required contribution is the employer’s super payment. Cash salary and take-home pay are separate amounts. The published contribution percentage does not estimate investment returns or a preserved fund balance.

Keep voluntary personal contributions and salary-sacrificed super separate from the employer’s required payment. Salary sacrifice does not reduce the earnings base or satisfy the employer’s minimum contribution.

Required super uses eligible earnings, the period’s rate and the relevant maximum contribution base. Quarterly ordinary time earnings and payday qualifying earnings are different earnings classifications.

Ordinary time earnings generally cover pay for ordinary hours, including applicable paid leave and allowances. Overtime generally sits outside this base. Payday qualifying earnings also include relevant salary-sacrifice amounts and other payments covered by that regime.

The bundled quarterly rates are 11%, 11.5% and 12% for 2023–24, 2024–25 and 2025–26 respectively. Their quarterly earnings caps are $62,270, $65,070 and $62,500.

For 2026–27, the rate is 12% and the annual qualifying-earnings cap is $270,830. Earlier earnings from this employer reduce the available annual base. See the ATO maximum contributions base explanation and super guarantee schedules.

The default illustrative quarter has $20,000 ordinary time earnings at 12%, producing $2,400 required super. The $1,000 entered contribution leaves a $1,400 contribution shortfall.

Compare Contributions With Payroll Records

Add each checked employee-period to the worksheet before changing the inputs. Saved rows retain the input assumptions and do not update when the form changes.

Shortfalls and overpayments remain separate. An overpayment in one row never clears another row’s shortfall. Blank contribution evidence produces an unknown comparison and charge.

Check fund receipt records and payroll classifications alongside the payroll investigation guide. A bank debit alone does not establish fund receipt or the period receiving the allocation.

The worksheet calculates the average required and recorded contribution across all saved rows. Voluntary additions stay outside the comparison. Different period lengths make these reconciliation averages, not a population benchmark or a substitute for each period’s obligation.

Saved-period averages are unavailable until you add a period.

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Check the Limits of the Estimate

This model covers one employee and one employer at a time. Employee status, earnings classification and eligibility must be established from the records.

Norfolk Island, defined benefit arrangements, exemption certificates and disputed allocations need separate treatment. Under-18 workers need the applicable weekly-hours test. There is no general upper age limit.

Enter verified receipt deadlines including applicable extensions. The business-day helper excludes weekends and the holidays you enter. It does not establish entitlement to a longer payment window.

During the July 2026 transition, contributions can be allocated to outstanding quarterly obligations before payday obligations. Enter only the amounts remaining for this period after applying those rules.

Choice loading is an entered established amount. The model excludes post-assessment general interest, enforcement penalties and discretionary adjustments. A valid quarterly offset requires a separate election.

Use under-18 eligibility only for earnings satisfying the over-30-hours-per-week rule, with the eligible weekly hours confirmed. Confirmed ineligible applies to the entered earnings. Age 65 or older alone does not remove eligibility.

The charge is a model based on entered allocations and dates. The ATO determines the statutory assessment.

Estimate the Late-Payment Charge

For quarterly periods, the unpaid contribution percentage applies to salary and wages, subject to the cap. This can produce a different shortfall from the ordinary contribution comparison.

The default salary and wages also total $20,000. The estimate shows $1,400 shortfall, $58 nominal interest over 150 days and a $20 administration fee, totalling $1,478. Displayed estimates round to whole dollars.

The quarterly model uses 10% annual simple interest. Its end date is the later of actual lodgment and the entered SGC statement deadline. An eligible elected offset reduces the shortfall and interest components.

For Payday Super, final shortfall deducts the entered late contribution. Notional earnings compound daily on the original base shortfall plus earlier notional earnings while final shortfall remains positive.

A partial late receipt does not reduce that interest base. Full clearance stops further notional earnings. Assessment day is excluded. Use the ATO General Interest Charge rates for each part of the entered schedule.

The payday uplift starts at 60% of final shortfall plus notional earnings. Established compliance-history and valid pre-assessment disclosure reductions can reduce that percentage to zero.

Disclosure reductions are 40, 35, 30 or 15 percentage points for the statutory 30-day, 60-day, 120-day or later windows. These periods start on payday.

Use the Superannuation Guarantee (Administration) Act, its administrative uplift regulations and the ATO quarterly calculation explanation to resolve statutory treatment. Retain the exported assumptions with fund and payroll evidence.

Enter each applicable published annual General Interest Charge rate, one per line, covering the first late day and every later rate change. Rates divide by the days in the calendar year and compound daily.

The history reduction requires no relevant Commissioner-initiated assessment or estimate in the statutory lookback period. During the transition the lookback starts on 1 Jul 2026.

Enter a single eligible late receipt. For quarterly periods this is recorded separately and requires an elected offset to reduce the charge.