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  • Missed, underpaid or late super payments

    We understand your business may continue to experience the impact of COVID-19 in the new year, and you may have missed regular super guarantee (SG) payments, paid late or not paid in full. This includes your employees' SG for the quarter ended 31 December 2020, which must be received by your employees' fund by Thursday 28 January 2021.

    By law, we can't extend the due date to pay super. If you missed the 28 January deadline to pay your quarterly SG contributions, you need to lodge a superannuation guarantee charge statement to us by Monday 1 March 2021 to avoid penalties. If you have partially paid or can't pay your SG in full, we can work with you to set up a payment plan that suits your circumstances.

    The superannuation guarantee charge is different to the regular contributions you pay and is made up of:

    • SG shortfall amounts
    • interest on those amounts (currently 10%)
    • an administration fee of $20 per employee, per quarter.

    Significant penalties can apply if you don't lodge a statement by the due date.

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    Last modified: 25 Jan 2021QC 64596