Australia: My payslip shows super but my fund received nothing — what am I owed?

Scenario

You leave a company and find several payslip super entries missing from your fund. Some wages were paid before July 2026 and others afterwards. The company may be insolvent, so you need to know which payments are overdue and how to pursue them.

What the law says

If you are an eligible employee and the due date has passed, missing contributions are an unpaid-super problem even when they appear on your payslip. The SG rate is 12% from 1 July 2025. From 1 July 2026, Payday Super generally requires payment with wages and receipt by the fund within seven business days; a new employee’s first contribution can have a 20-business-day period and other exceptions apply. Earlier wage payments use the quarterly timetable. FEG does not cover unpaid super, and insolvency can limit recovery.

What you can claim

For wages paid from 1 July 2026, check SG = 12% × qualifying earnings, subject to the applicable maximum contribution base. Qualifying earnings include ordinary time earnings and specified additional payments; they are not automatically every gross-pay item. For wages paid from 1 July 2025 to 30 June 2026, use 12% × the applicable ordinary time earnings base. Subtract contributions actually received and reconcile any allocation across the transition. Ask the ATO to assess unpaid SG and any applicable charge; the headline amount is a fund contribution, not ordinary take-home wages.

What the employee can do

1. Create a pay-date table with earnings base, SG rate, expected contribution, payslip amount and actual fund receipt. Confirm the fund, member number and any payments to other accounts with payroll and the fund.

2. Ask payroll in writing for payment dates and transaction references. For pre-July 2026 wages, quarterly due dates are generally 28 October, 28 January, 28 April and 28 July; April–June 2026 contributions were due 28 July 2026. For later pay, check seven business days or a valid extended period.

3. Once overdue, submit an unpaid-super report to the ATO with employer details, employment dates, payslips and fund records. Contact the liquidator as well if the employer is in liquidation. Report promptly; keep any wage or FEG claim separate and check its deadline instead of assuming FEG will replace the super.

Common misconception, corrected

A payslip showing super does not establish payment. The old quarterly timetable is not the general rule for wages paid from July 2026, and FEG is not a substitute super fund.

Matching guides

Read Check which super-payment deadline applies.

Read Compare payslip and fund records.