Super Guarantee Charge and Tax Return Deadline Explained for Employers

Are you up to date with your super payments? If you're running a business in Australia, staying compliant with the Super Guarantee Charge and tax return deadline is critical to avoid unnecessary ATO penalties.

Failing to make timely super contributions can result in serious consequences from the ATO, including financial charges and delays in your tax return lodgement. In this article, we’ll break down what the SGC is, how it works, and how it may affect your tax refund.

What Is the Super Guarantee Charge (SGC)?4

The Super Guarantee Charge (SGC) is a financial penalty you pay to the ATO when you don’t pay your employees’ super contributions on time. It includes:

• The super guarantee shortfall (the unpaid amount)

• 10% interest, calculated daily

• An administration fee of $20 per employee, per quarter

Unlike regular super contributions, the SGC is not tax-deductible, making late payments significantly more expensive and potentially impacting your tax return deadline.

Super Payment Due Dates

To stay compliant, you must make your employees’ super contributions by the 28th day following the end of each quarter:

Quarter	Super Payment Deadline
Jan – Mar	28 April
Apr – Jun	28 July
Jul – Sep	28 October
Oct – Dec	28 January

Missing these deadlines may require you to submit a Super Guarantee Charge statement and pay extra charges, potentially delaying your ATO tax return.

Want to double-check your tax return readiness? Use our Tax Refund Calculator to estimate your refund today.

What If You Pay Super Late?

Even if you eventually pay super, you’re still liable for the SGC. You’ll need to lodge a Super Guarantee Charge statement to the ATO. You then have two choices:

Option 1: Offset the Late Payment

You can offset the late payment against the SGC before the ATO assesses it. Example: Alessa pays super late but chooses to reduce the SGC by applying that payment.

Option 2: Carry Forward the Late Payment

You can carry the payment forward to count for the same employee in a future quarter (within 12 months).Example: Jerry pays late and carries it forward to cover the next quarter's contribution for the same employee.

Super Guarantee Charge &Tax Return Deadline Why SGC Can Hurt Your Tax Return

Here’s why the Super Guarantee Charge and tax return deadline are closely connected:

• You can’t claim SGC as a deduction

• The ATO may delay your tax refund

• Failure to lodge SGC may affect your ATO portal standing

• You could be flagged for audit

If you’re hoping for a tax refund on the spot, these mistakes can lead to frustrating delays. Use our trusted ATO tax return calculator to estimate your refund based on your actual contributions and earnings.

How to Lodge a Super Guarantee Charge Statement

Follow these steps to stay compliant:

1. Log in to the ATO Business Portal

2. Lodge your SGC statement for the affected quarter

3. Choose to offset or carry forward your late super payment

4. Pay any additional balance owed to the ATO

   
   

Avoid SGC and Stay Ahead of Tax Return Deadlines

Here’s what to do to avoid falling behind:

• Set calendar reminders for each quarterly due date

• Track super payments in your accounting software

• Work with a registered tax agent near you

• Use the Precent’s tax calculator Australia to track deductions and refunds

  
  

Need Help? Precent Is Here for You

At Precent, we specialise in helping Australian businesses stay compliant with tax and super regulations. Whether you’ve missed a super deadline or want help with your tax return, we’ve got your back. You can also check the Guide on Missed deduction, so you are safe from penalties. Or contact us at: hello@precent.com.au