Domestic and international employers who missed the 28 January super guarantee deadline must lodge and pay the Super Guarantee Charge (SGC) by 28 February to avoid penalties.
The Australian Taxation Office said employers who did not pay their eligible workers’ contributions in full, on time, and to the correct fund must meet their SGC obligations. As 28 February falls on a weekend, employers may lodge and pay on the next business day.
The SGC exceeds the amount originally payable to an employee’s super fund and is not tax deductible. Resources are provided by the ATO to help employers calculate and report the amount owing.
Moreover, the ATO confirmed that the Small Business Super Clearing House will close permanently on 1 July 2026 and urged employers using the service to transition to an alternative provider.
In addition, Payday Super will commence on 1 July 2026, with government resources available to assist employers in preparing for the change.
Last updated: 17th Feb 2026
About the Author
Ro Elvinia is ABN Australia's Customer Success and Marketing Manager. She holds a bachelor’s degree in mass communication, majoring in journalism, and also has an academic background in civil engineering. With over a decade of experience in professional writing and a background spanning journalism, Australian immigration, and business services, Ro brings a unique mix of communication and analytical expertise. She works closely with international clients and contributes to ABN Australia's content strategy, helping global businesses stay informed and confident as they navigate the Australian market.
Ro Elvinia
Customer Success and Marketing Manager