Super for contractors

What happens if I don't meet the superannuation guarantee requirements?

If you don't pay enough super for you eligible contractors, or if you miss the payment cut-off dates, you will have to pay the superannuation guarantee charge.

For more information, refer to the Guide to superannuation for employers.

Use our Superannuation guarantee charge statement and calculator tool to calculate your SGC liability and prepare the SGC statement to be lodged with the ATO.

Check our calendar of superannuation key dates for the cut-off dates for paying super contributions, and the due dates for submitting the superannuation guarantee charge statement - quarterly.

For more specific information about paying super for your contractors, you can speak to a Tax Officer, by phoning our information line on 13 10 20 or write to:

Australian Taxation Office
PO Box 277
WTC  VIC  8005