What to do now
Official ATO pages: Report unpaid super contributions from my employer, Unpaid super from your employer, Keeping track of your super online. Payday Super employer pages: Paying super for your employees, Payment deadlines for Payday Super. Clock: No formal deadline before reporting, but act within a reasonable time after discovering the shortfall. Wait: The ATO says the recovery process may take some time, and not every referral results in the collection of unpaid super. Fee: Free to report.
-
Gather your records. Payslips, bank statements, employment contract, any messages about pay. Check how much you were paid each period and work out what 12% super should be (for pay from 1 July 2025 onwards, the super guarantee rate is 12%).
-
Check your super online via myGov. Log in to ATO online services through myGov, select Super, then Fund details. You will see your fund balances and the most recent contributions reported by your employer. Compare this against your payslips.
-
Phone your super fund or check their member statements for contribution history. Ask when the last payment was received and how much.
-
Ask your employer in writing if you are comfortable doing so. List the periods you believe super is unpaid, ask when they last paid, which fund they are paying to, and how much. Give a clear deadline (for example, 7 to 14 days). Keep a copy of everything.
-
Report unpaid super to the ATO if your employer ignores you, disagrees, or does not pay. Use the online tool Report unpaid super contributions from my employer. You need your tax file number (TFN), the period concerned, and your employer's Australian business number (ABN).
-
You get an online confirmation when the report is lodged. The ATO will inform you by letter or email (via your myGov inbox or postal address) if they are able to collect any unpaid super and distribute it to your fund. This process may take some time, and not every referral results in the collection of unpaid super.
This is legal information about unpaid super and Payday Super in Australia, not personal legal advice.
Payday Super from 1 July 2026
From 1 July 2026, the Payday Super rules start. Employers must pay super guarantee for each payday (the day they pay you wages or salary), not quarterly. The super contribution must be received by your super fund (with enough information to allocate to your member account) within 7 business days after payday.
The super guarantee rate remains 12% of qualifying earnings. Qualifying earnings include ordinary time earnings (wages, salary, paid leave, allowances, bonuses), all commissions, and salary sacrifice amounts. Clearly identified overtime is excluded from the super calculation.
Employers should pay super at the same time as wages where possible. If they use a commercial clearing house or payroll system, they need to allow enough time for the payment to reach the fund within the 7 business day window.
Worked example: Payday Super timing
- Friday 10 July 2026: You are paid your weekly wage of $1,000 for ordinary hours of work. This is your payday (the QE day in ATO language).
- Super owed: 12% of $1,000 = $120.
- Deadline: Your employer must ensure the $120 reaches your super fund by Tuesday 21 July 2026 (7 business days after payday, which exclude weekends and public holidays). The count starts the day after payday: 13, 14, 15, 16, 17, 20, 21 July.
- Check on Wednesday 22 July 2026: Log in to ATO online services or your super fund member portal. If the $120 has not been received by your fund by 21 July, it is late.
- If late: Wait a few more days in case there is a processing delay. If still missing, ask your employer in writing. If they do not respond or fix it, report to the ATO.
The ATO counts the 7 business days from the day after payday. A contribution received by the super fund more than 7 business days after payday is late, and the employer becomes liable for the super guarantee charge. For new employees, the deadline for the first contribution can be longer.
The super guarantee charge (SGC)
From 1 July 2026, the super guarantee charge applies when super is not received by the employee's fund within 7 business days after payday (unless longer applies, such as for new employees). The charge is assessed by the ATO (employers no longer lodge an SGC statement) and is calculated based on qualifying earnings. It includes interest that compounds daily at the general interest charge rate plus an administrative uplift amount to reflect the cost of enforcement. The ATO pays the super and interest it collects into your super account.
Check your super via ATO online services
You can check your super balance, contributions, and fund details through ATO online services linked via myGov. You need a myGov account linked to the ATO.
To check:
- Log in to ATO online services through myGov.
- Select Super from the top menu.
- Select Fund details to see all your super accounts (active, lost, and ATO-held) and balances.
- Select Information, then Employer contributions to see the total year-to-date employer contributions in a selected year. Select Transactions to see each contribution separately.
The ATO shows the most recent 30 June balances reported by your super funds, plus any contributions reported since then. The data comes from your super fund's reports to the ATO. If the balance looks wrong or contributions are missing, check your super fund member statement and contact your fund for more detail.
You can also use the ATO app to check your balance, find lost or unclaimed super, and consolidate accounts.
Other ways to claim unpaid super
The Fair Work Ombudsman may be able to help. The ATO only pursues shortfalls at the super guarantee rate, so any entitlement you have above that rate (such as under an industrial award or enterprise agreement) is a matter for the Fair Work Ombudsman. If you are employed under the national workplace relations system, you can also seek a court order for unpaid super under the Fair Work Act 2009. See the related guide Unpaid wages: FWO help and Fair Work small claims for the court path.
If your employer goes bankrupt or becomes insolvent
If your employer goes bankrupt or becomes insolvent, the insolvency practitioner (liquidator or bankruptcy trustee) is required to report any unpaid super by lodging an SGC statement with the ATO. For insolvency and bankruptcy matters, SGC is required to be paid before payments to ordinary unsecured creditors. It ranks equally with employees' entitlements for wages and super contributions. The Fair Entitlements Guarantee (FEG) does not pay unpaid super to employees. From 1 July 2024, the insolvency practitioner may apply for funding through the FEG Recovery Program to recover unpaid SGC amounts owed by employers where certain criteria are met.
Where to get help
ATO report tool: Report unpaid super contributions from my employer
ATO unpaid super page: Unpaid super from your employer
Check super online: Keeping track of your super online (ATO)
Payday Super employer info: Paying super for your employees and Payment deadlines for Payday Super
Related Zoe guides: Recover unpaid wages (FWO / small claims), Unfair dismissal (FWC Form F2)