SGC Exposure Calculator
Enter one pay run. We estimate the Super Guarantee Charge if that contribution is late or unpaid. Every figure shows its working and its ATO source.
Estimated SGC exposure for this ONE pay run
$1,205 – $1,928
At your selected reducers: $1,928.43
| SG shortfall | $1,200.00 |
|---|---|
| $10,000.00 × 12%. ⚠ ATO — Super guarantee rates | |
| Notional earnings | $5.27 |
| Daily-compounded at GIC 11.43% p.a. (Jul–Sep 2026 quarter) over 14 days. ⚠ ATO — GIC rates | |
| Administrative uplift (60%) | $723.16 |
| Base 60% of (shortfall + notional), less reducers. ⚠ ATO draft LCR 2026/D3 (18 Mar 2026) | |
| Total estimated SGC | $1,928.43 |
PaydayGuard monitors your entire client base for this — from $99/mo.
Estimate only — not financial, tax, or legal advice. GIC rate as at 1 July 2026 (Jul–Sep 2026 quarter). Figures marked ⚠ must be verified against current ATO guidance. Does not include GIC that may accrue on an unpaid SGC itself.
7-Business-Day Deadline Calendar
Your super due-dates for the next 12 months, with your state’s public holidays applied. Bookmark it, or export to your calendar.
SG for each pay run must reach the fund by end of the deadline date — 7 business days after payday, using New South Wales public holidays.
| Payday | Super must reach fund by |
|---|---|
| Wed, 15 July 2026 | Fri, 24 July 2026 |
| Wed, 29 July 2026 | Fri, 7 Aug 2026 |
| Wed, 12 Aug 2026 | Fri, 21 Aug 2026 |
| Wed, 26 Aug 2026 | Fri, 4 Sept 2026 |
| Wed, 9 Sept 2026 | Fri, 18 Sept 2026 |
| Wed, 23 Sept 2026 | Fri, 2 Oct 2026 |
| Wed, 7 Oct 2026 | Fri, 16 Oct 2026 |
| Wed, 21 Oct 2026 | Fri, 30 Oct 2026 |
| Wed, 4 Nov 2026 | Fri, 13 Nov 2026 |
| Wed, 18 Nov 2026 | Fri, 27 Nov 2026 |
| Wed, 2 Dec 2026 | Fri, 11 Dec 2026 |
| Wed, 16 Dec 2026 | Tue, 29 Dec 2026 |
| Wed, 30 Dec 2026 | Mon, 11 Jan 2027 |
| Wed, 13 Jan 2027 | Fri, 22 Jan 2027 |
| Wed, 27 Jan 2027 | Fri, 5 Feb 2027 |
| Wed, 10 Feb 2027 | Fri, 19 Feb 2027 |
| Wed, 24 Feb 2027 | Fri, 5 Mar 2027 |
| Wed, 10 Mar 2027 | Fri, 19 Mar 2027 |
| Wed, 24 Mar 2027 | Tue, 6 Apr 2027 |
| Wed, 7 Apr 2027 | Fri, 16 Apr 2027 |
| Wed, 21 Apr 2027 | Mon, 3 May 2027 |
| Wed, 5 May 2027 | Fri, 14 May 2027 |
| Wed, 19 May 2027 | Fri, 28 May 2027 |
| Wed, 2 June 2027 | Fri, 11 June 2027 |
| Wed, 16 June 2027 | Fri, 25 June 2027 |
| Wed, 30 June 2027 | Fri, 9 July 2027 |
| Wed, 14 July 2027 | Fri, 23 July 2027 |
Estimate only — not advice. A returned/bounced contribution restarts the clock. This is an obligation deadline; it does not confirm the fund has received the money.
Stop calculating this manually
PaydayGuard watches every client file automatically — deadlines, bounces, and SGC exposure across your whole portfolio. Founding member: $79/mo locked for life (20 seats).
See how it worksHow the Superannuation Guarantee Charge is calculated
Under Payday Super, Super Guarantee is 12% of qualifying earnings and must reach the employee’s fund within 7 business days of payday. Miss that window and the obligation converts into the Super Guarantee Charge, which has three parts:
1. SG shortfall
The unpaid Super Guarantee itself — Qualifying Earnings (QE) × 12%. QE is the new payday-super earnings base and is broader than Ordinary Time Earnings: it includes all commissions and salary-sacrificed amounts.
2. Notional earnings
Compensation to the employee for lost fund earnings, accruing daily on the shortfall at the ATO’s General Interest Charge rate (11.43% p.a. (Jul–Sep 2026 quarter)) from payday until the contribution is made.
3. Administrative uplift
Up to 60% of (shortfall + notional earnings). It is reduced by a voluntary disclosure within 30 days (−40 percentage points) and a clean 24-month history (−20 percentage points); cumulatively these can bring it to nil.
Worked example
A fortnightly pay run of $10,000.00 in Qualifying Earnings, paid 14 days late, with no reducers applied:
- SG shortfall (12%): $1,200.00
- Notional earnings (14 days at GIC): $5.27
- Administrative uplift (60%): $723.16
- Total estimated SGC: $1,928.43
Frequently asked questions
What is the Superannuation Guarantee Charge (SGC) under Payday Super?
From 1 July 2026, if an employee's super doesn't reach their fund within 7 business days of payday, the employer becomes liable for the SGC. The SGC is the SG shortfall, plus notional earnings that compound daily at the ATO's General Interest Charge rate, plus an administrative uplift of up to 60%.
When is super due under Payday Super?
Super Guarantee (12% of Qualifying Earnings) must be RECEIVED by the employee's fund within 7 business days of each payday. A new employee's first contribution has a 20-business-day window. Business days are state-specific because public holidays differ by state.
How is the SGC calculated?
Shortfall = Qualifying Earnings × 12%. Notional earnings accrue daily on that shortfall at the GIC rate from payday until paid. The administrative uplift starts at 60% of (shortfall + notional earnings) and can be reduced by making a voluntary disclosure within 30 days of the qualifying earnings day — the payday, not the date you detect the shortfall — (−40 percentage points) and having no SGC assessment in the prior 24 months (−20 percentage points). The two reducers are cumulative and can bring the uplift to nil.
Does the deadline account for public holidays?
Yes — and it must. The 7-business-day count skips weekends and the public holidays of the relevant state or territory, so a Queensland payday and a Victorian payday on the same date can have different deadlines. The calendar on this page applies each state's holidays for 2026–2028.
Is my payment 'on time' the moment it leaves my bank account?
No. The law measures when the money is RECEIVED by the fund, not when it leaves your business. Clearing houses and SuperStream can add days, and a bounced contribution (wrong USI, stale member number, SMSF ESA issues) restarts the clock. Treat 'paid out' as not-yet-confirmed until the fund accepts it.
How do I reduce the administrative uplift?
Lodge a voluntary disclosure with the ATO within 30 days of the qualifying-earnings day (the payday, not the date you detect the shortfall) — that gives a −40 percentage-point reduction — and maintain a clean 24-month history with no SGC assessment (−20 percentage points). Together these can reduce the uplift to zero. Always verify current thresholds against ATO guidance (draft LCR 2026/D3).