Show download pdf controls
  • Superannuation guarantee gap

    In this document, you'll find information about estimating the super (superannuation) guarantee gap. This gap forms a part of our overall tax performance program.

    We recognise the importance of the super guarantee to the Australian community, and its vital role in providing for people’s retirement. Our role is to administer the super guarantee system and the super guarantee charge.

    We refer to the super guarantee gap as the net gap as it recognises the effects of our compliance activities. The gap without our compliance action is referred to as the gross gap.

    For 2017–18, we estimate a net gap of 4% or $2.4 billion. Overall, we estimate that employers are paying about 96% of the super guarantee they are required to pay without intervention from us.

    Find out about

    See also:

      Last modified: 19 Oct 2020QC 57181