what is the superannuation guarantee charge
INFORMATION SHEET SUPERANNUATION AND CONTRACT FOR SERVICES What is the superannuation guarantee charge (SGC)? The SGC is a quarterly levy or charge imposed by the federal government which is payable by employers if they fail to provide the prescribed level of superannuation support for their employees.The operative provisions of the SGC are contained in the Superannuation Guarantee (Administration) Act 1992 (Cth) (the Act).he SGC is a quarterly levy or charge imposed by the federal government which is payable by employers if they fail to provide the prescribed level of superannuation support for their employees.