How does the super guarantee charge work?

http://blog.revolutionadvisors.com.au/how-does-the-super-guarantee-charge-work/

Employers who do not pay the minimum amount of super guarantee for their employee(s) by the due date may have to pay the super guarantee charge (SGC). The charge is made up of super guarantee shortfall amounts including any choice liability calculated on your employee’s salary or wages, interest on those amounts (currently 10 per […]