How to report unpaid super to the ATO (step by step)
Updated July 2026
Think your employer isn't paying your super β or is paying less than the legal 12%? You're not being paranoid: unpaid super has long been one of Australia's biggest wage-theft problems. The good news is that under the Payday Super rules from 1 July 2026, it's never been easier to catch and prove. Here's exactly what to do, in order.
Step 1: Work out what you should have been paid
Super is 12% of your qualifying earnings β roughly your gross pay minus overtime and expense allowances. Run your numbers through our super underpayment calculator for each pay period, or multiply (gross β overtime) Γ 0.12 yourself.
Step 2: Check your fund β not your payslip
This is the step most people skip. A super line on your payslip proves nothing; only money that arrives in your fundcounts. Log into your super fund's app or website and open the transaction history. Since 1 July 2026, a contribution should appear within 7 business days of every payday.
- Can't remember your fund? Log into myGov β ATO β Super to see every fund holding money for you.
- Compare 2β3 months of payslips against fund transactions.
- Screenshot both β payslips and the fund transaction list.
Step 3: Raise it with your employer in writing
Genuine payroll errors are common, especially in the first months of the new payday rules. Email your payroll or manager β politely, in writing, so there's a record. Something like:
"Hi β I've been checking my super fund and can't see contributions matching my payslips for [dates]. By my calculation, 12% of my qualifying earnings should be about $[X] per pay. Could you confirm when these contributions were sent and to which fund? Thanks!"
Give them a reasonable window to respond and fix it β say, two weeks. Keep every reply.
Step 4: Lodge an unpaid super enquiry with the ATO
If nothing changes, escalate. The ATO runs a dedicated online tool β search "ATO report unpaid super"or find it via myGov β ATO. You'll need:
- Your employer's name and ABN (it's on your payslip)
- The period you believe super went unpaid
- Your payslips and fund transaction evidence
Because the ATO now automatically matches payroll data against fund data, your report often confirms what their systems already flagged β which speeds things up considerably compared to the old days.
What happens to your employer?
Employers who miss the deadline owe the Super Guarantee Charge: the full shortfall, plus interest to compensate youfor lost investment earnings, plus penalties. The recovered money β including the interest β goes into your super fund, not the government's pocket.
Can your employer punish you for reporting?
No. Taking adverse action against an employee for enquiring about their lawful entitlements is illegal under the Fair Work Act. Your ATO enquiry can also be kept anonymous, though giving your details usually makes the investigation more effective.
Leaving Australia soon?
If you're on a temporary visa, chasing unpaid super matters even more β it's money you can claim back when you leave. Read our guide to super for working holiday makers and visa holders.