Situation
You can't pay employee super
Unpaid super is the highest-risk debt a small business can carry. Late or unpaid super triggers Super Guarantee Charge obligations, and unlodged SGC statements within three months of the due date convert the personal director penalty into a Lockdown DPN. Lodge the SGC statement on time — even if you can't pay — and call the Small Business Debt Helpline (1800 413 828).
Three things to do right now
- 1
Lodge any outstanding SGC statements today.
If you missed a super payment to an employee, you owe the Super Guarantee Charge — and you must lodge an SGC statement for the quarter regardless of whether you can pay it. Lodgement preserves your director protections.
Today
- 2
Call the Small Business Debt Helpline on 1800 413 828.
Unpaid super combined with other ATO arrears is the configuration most likely to need an early SBR or voluntary administration conversation. SBDH will walk you through it, free.
Today, Mon–Fri 9am–5:30pm AEST
- 3
Decide whether to keep paying staff.
Continuing to incur new employee entitlements when you can't pay existing super is one of the patterns that triggers insolvent-trading liability. Get a registered practitioner's view this week if there is any doubt.
Key facts (checked May 2026)
- SGC has the harshest director liability rules
- Late lodgement of a Super Guarantee Charge statement within three months of the due date triggers a Lockdown Director Penalty Notice — the personal liability cannot be remitted by appointing an administrator. This is the single most consequential lodgement timing in small business.
- Lodge even if you can't pay
- SGC has a separate lodgement obligation from payment. Lodging the SGC statement on time, with $0 paid, is materially safer than lodging late.
- Super is not the company's money
- Unpaid super is treated by the ATO as money owed to employees, not just a tax debt. Recovery action is taken more aggressively than for plain GST or PAYG arrears.
Who to call
Free or low-cost. Independent of creditors. Checked May 2026.
Small Business Debt Helpline
Free, confidential, specialist financial counselling for sole traders and small business owners — tax debt, BAS, supplier pressure, insolvency options.
Free, specialist. Will help you sequence lodgement, plan, and any formal options.
ASIC — Find a Registered Liquidator
The official ASIC search for registered liquidators and small business restructuring practitioners. Verify any practitioner you're considering, before paying any fee.
Verify any registered SBR practitioner or liquidator you speak to.
ATO Payment Plans (Online Services for Business)
Self-service payment plans for tax debts of $200,000 or less via Online Services for Business or the self-help phone line. Higher amounts and complex cases via the assisted line.
Official ATO setup once the SGC statement is lodged.
We do not refer to commercial debt-relief operators.
Every service we point you to is free or low-cost, government-funded or not-for-profit, and independent of creditors. If a paid operator is offering to negotiate your ATO debt or run a Part IX agreement for a fee, talk to the Small Business Debt Helpline first — 1800 413 828, free.
Frequently asked questions
- Why is unpaid super higher-risk than unpaid GST?
- Late lodgement of a Super Guarantee Charge statement within three months of the due date triggers a Lockdown Director Penalty Notice. Personal liability cannot be remitted by appointing an administrator. The ATO treats unpaid super as money owed to employees, not just to the Commonwealth, and pursues recovery accordingly.
- If I can't pay super, should I still pay wages?
- This is one of the highest-stakes questions in a struggling small business and the right answer depends on the facts. Continuing to incur new employee liabilities when you cannot meet existing ones is part of the insolvent-trading test. Talk to the Small Business Debt Helpline on 1800 413 828, and if there's any doubt about solvency, an initial conversation with a registered SBR practitioner or liquidator the same week.
- Can the SGC be remitted like GIC?
- The Super Guarantee Charge itself includes a fixed administration component, a nominal interest component, and the shortfall — the ATO has limited discretion to remit. Engagement, lodgement, and a sustainable payment plan are the realistic levers.
Sources
TEKVA provides information, not financial counselling or legal advice. Use this page as a starting point, then talk to a free specialist. The Small Business Debt Helpline is 1800 413 828.
This can get clearer from here.