Super Guarantee Charge Statements

Superannuation fund now provide information to the ATO when they receive superannuation guarantee (SG) contributions for employees.

The ATO uses this information, as well as Single Touch Payroll (STP) reporting, to identify employers who have paid some or all of their super contributions late or haven’t paid the right amount by the due dates, for their employees.

If an employer is not meeting their SG obligations, the ATO may contact them to let them know that they need to lodge superannuation guarantee charge (SGC) statements for the relevant periods.  Even if they have since paid the late or underpaid SG contributions to their employee’s fund, they still need to lodge an SGC statement and pay the SGC to the ATO.

For an example of the letter to expect if you have underpaid or paid late:  Super Guarantee Charge Letter