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  • Trends and latest findings

    The benefit of estimating the super guarantee gap is in monitoring trends and developing insights over time. When looking at the estimates over the 2013–14 to 2018–19 period, we observe a declining trend in the net gap over the first four years of the period, before stabilising in the last two years.

    Table 1 below shows the theoretical super guarantee amounts, adjustments, compliance amounts, amounts reported, and the gross and net gap estimates for the period 2013–14 to 2018–19. In 2018–19, approximately nine hundred thousand employers made contributions on behalf of around 13 million employees.

    Table 1: Super guarantee gap (value), 2013–14 to 2018–19

    Element

    2013–14

    2014–15

    2015–16

    2016–17

    2017–18

    2018–19

    Gross gap ($m)

    3,429

    3,375

    3,340

    2,967

    3,448

    3,520

    Amendments ($m)

    535

    552

    647

    826

    999

    1,067

    Net gap ($m)

    2,894

    2,823

    2,692

    2,141

    2,449

    2,453

    Super guarantee paid ($m)

    50,021

    52,918

    54,997

    56,603

    59,415

    62,486

    Theoretical super guarantee liability ($m)

    52,915

    55,741

    57,689

    58,744

    61,864

    64,940

    Gross gap (%)

    6.5

    6.1

    5.8

    5.1

    5.6

    5.4

    Net gap (%)

    5.5

    5.1

    4.7

    3.6

    4.0

    3.8

    Figure 1 displays the gross and net gap as a percentage over the same period.

    Figure 1: Super guarantee gross and net gap (percentage), 2013–14 to 2018–19

    Figure 1 depicts the gross and net gap in percentage terms, as outlined in Table 1.

    * The estimates for the later years are subject to revision due to updated Australian Bureau of Statistics (ABS) data

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      Last modified: 19 Oct 2021QC 57181