Payment of the super guarantee charge (SGC) is due on the day the assessment is made by the Commissioner. If the charge is not paid, the Commissioner will issue a Notice to Pay.

What happens if you do not pay the specified amount of SGC in the Notice to Pay within 28 days of the date on the notice?

You will become liable to pay a late payment penalty for any amounts that remain unpaid. This is known as the outstanding SCG amount. 

The late payment penalty is generally equal to 25% of the outstanding SGC amount. This will increase to 50% of the outstanding SGC amount if you have been liable for the same penalty in the previous 24 months.

This penalty cannot be remitted. That is, the penalty cannot be waived, cancelled or reduced.