Everything You Need To Know About Payday Super Changes

• 28 October
• 28 January
• 28 April
• 28 July

• Applies when amounts aren’t received by a super fund within 28 days of the end of a quarter.
• Is calculated based on salary and wages.
• Includes interest at 10% per annum.
• Includes a flat administration fee.
• Is self-assessed and requires the lodgment of an SGC statement.
• A tax deduction can’t be claimed for the payment of SGC.

• Applies when amounts aren’t received by a super fund within 7 business days of payday (unless an extended timeframe applies, such as for new employees).
• Is calculated based on QE.
• Includes interest that compounds daily at the general interest charge rate.
• Includes an administrative uplift which can vary based on an employer’s history of meeting super guarantee obligations and may be reduced by a voluntary disclosure.
• Is assessed by the ATO.
• SGC is tax deductible.

Maximum of 200% of the SGC, which can be remitted in part or in full.

25% or 50% of the unpaid SGC depending on any prior penalties.

Report either OTE or super liability.

Report both QE and super liability.

Closed to new users on 1 October 2025. Existing users have access to the service until 30 June 2026. All users must transition to an alternative option to pay their employees’ super. Visit ato.gov.au/howtopaysuper

SBSCH is no longer available.

• Employers receive incomplete or inaccurate data from their employees, which causes errors when they try to contribute to a super fund and delayed payments.
• Employers are unaware of key changes to large super fund’s details.

• A new member verification request will enable employers to confirm that a super fund can match their employee contribution to the super fund for the first time and will accept a contribution for them.
• Improvements to the Fund Validation Service will give employers early notice of key changes to large super fund’s details, such as fund mergers, that could affect their ability to make contributions to super funds.