• Superannuation guarantee gap

    The superannuation guarantee (super guarantee) gap is an estimate of the difference between the value of super guarantee contributions required to be paid under the law and actual super guarantee contributions made.

    We refer to this as the net gap as it recognises the impacts of our compliance activities. The gap in the absence of our compliance activities is referred to as the gross gap.

    Our estimate of the net gap covers a six-year period between 2009–10 and 2014–15. For 2014–15, we estimate the super guarantee gap to be $2.85 billion. This represents 5.2% of the total estimated $54.78 billion in super guarantee employers were required to pay.

    In 2014–15, superannuation funds reported to the ATO that employers paid $51.51 billion in super guarantee. This represents 95% of our adjusted theoretical super guarantee amount.

    Refer also to our media release on the super guarantee gap.

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      Last modified: 29 Aug 2017QC 53170