Super guarantee director penalty notices after Payday Super

Directors can be personally liable for a company’s unpaid super guarantee charge. Since Payday Super started on 1 July 2026, super is due within days of each payday, rather than quarterly, and the super guarantee charge statement no longer exists. To keep a super shortfall out of lockdown, the company needs to report it by lodging a voluntary disclosure statement before the director penalty due day. If it does not, only payment in full will remit a director penalty notice (DPN) for that super.

What changed on 1 July 2026

The director penalty due day under Payday Super

Based on the amended law, the director penalty due day for super is the earlier of:

• the day after the end of the 60-day period that starts on the payday; and
• the day the super guarantee charge becomes payable under an ATO assessment.

An early ATO assessment can bring the due day forward, so the full 60 days may not be available. Because the test now applies to every payday, a business that pays weekly or fortnightly has many more dates to manage than under the old quarterly system.

Unpaid super from before 1 July 2026

For quarters before 1 July 2026, the old test still applies: lockdown depends on whether the super guarantee charge statement was lodged by its due date. A DPN can list amounts from both before and after 1 July 2026, so check each period.

If you receive a DPN for super

• Non-lockdown super amounts are remitted if, within 21 days, the company pays, appoints a voluntary administrator or small business restructuring practitioner, or begins to be wound up.
• Lockdown super amounts are remitted only by payment in full.
• A payment plan does not remit the penalty. See DPN payment plans.
• Defences still apply, including the reasonably arguable position defence, which covers super guarantee charge and GST. See DPN defences.

The 21 days run from the day the ATO posts the notice to your address on the ASIC register, and weekends and public holidays count. See how to count the 21 days.

Practical steps for directors

• Check that super is paid, and reaches the fund, after every payday.
• If a payday is missed, report the shortfall by voluntary disclosure as soon as possible, rather than waiting.
• Review any unpaid super from before 1 July 2026 separately under the old rules.
• Small business restructuring requires due employee entitlements, including super, to be paid before a plan goes to creditors, so unpaid super can affect your options.

Common questions

Can I get a DPN for unpaid super?

Yes. Directors can be personally liable for the company’s unpaid super guarantee charge, and the ATO can issue a director penalty notice for it.

What changed for super DPNs on 1 July 2026?

Payday Super replaced quarterly super with payments tied to each payday, and removed the super guarantee charge statement. To keep a super shortfall out of lockdown, the company now needs to report it by lodging a voluntary disclosure statement before the director penalty due day.

What is the director penalty due day for super under Payday Super?

Based on the amended law, it is the earlier of the day after the 60-day period starting on the payday, and the day the charge becomes payable under an ATO assessment. An early ATO assessment can bring it forward.

Do the old rules still apply to unpaid super from before 1 July 2026?

Yes. For quarters before 1 July 2026, lockdown still depends on whether the super guarantee charge statement was lodged by its due date.

Does a payment plan stop a super DPN?

No. As with other director penalties, a payment plan does not remit the penalty.

Sources: Taxation Administration Act 1953 (Cth) Schedule 1, Division 269, as amended for Payday Super; Superannuation Guarantee (Administration) Act 1992 (Cth); Australian Taxation Office, Director penalty regime (last updated 16 April 2026). This page is general information, not advice about your circumstances. Last reviewed: 9 October 2026.