AU Superannuation Charge Tracker & SG Compliance Calculator
Under the Superannuation Guarantee (Administration) Act 1992, Australian employers are legally mandated to contribute a minimum statutory percentage of Ordinary Times Earnings (OTE) into eligible employee superannuation funds.
The au-superannuation-charge-tracker tool allows payroll managers, accountants, and business owners to track unpaid super contributions, assess statutory 10% per annum nominal interest charges, compute ATO administrative fees, and estimate total non-deductible Superannuation Guarantee Charge (SGC) liabilities.
Superannuation Guarantee Statutory Parameters & Penalties
Failing to pay employee superannuation contributions in full by the statutory quarterly due dates triggers an obligation to lodge an SGC Statement with the Australian Taxation Office (ATO).
| Compliance Parameter | Statutory Rate / Rule | ATO Regulation Component |
|---|---|---|
| Statutory SG Rate | 12.0% of OTE | Mandatory minimum contribution rate for employee earnings. |
| SGC Nominal Interest | 10.0% p.a. | Accrues daily from the first day of the relevant quarter until SGC statement lodgment. |
| Administrative Component | $20 per employee / quarter | Fixed administrative charge levied on all late quarterly returns. |
| Tax Deductibility Status | Strictly Non-Deductible | SGC liabilities cannot be claimed as tax deductions, unlike on-time super. |
Key Rules for Superannuation Guarantee Charge Compliance
- Quarterly Due Dates: SG payments must clear into employee funds by the 28th of the month following quarter-end (Oct 28, Jan 28, Apr 28, Jul 28).
- Salary & Wages Base vs OTE: On-time super is calculated on Ordinary Times Earnings (OTE). However, once super becomes late, SGC is calculated on total Salary and Wages (including overtime).
- Nominal Interest Accrual: ATO nominal interest (10% p.a.) accrues from the beginning of the quarter in which the contribution was due, not from the late payment date.
- Part 7 Penalties: Late lodgment of an SGC Statement can attract additional ATO Part 7 penalties up to 200% of the underlying SGC amount.