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  • Missed or underpaid super payments?

    We acknowledge COVID-19 may continue to have financial impacts on businesses and you may have missed regular super guarantee (SG) payments or not paid in full. This includes your employees' SG for the quarter ended 30 September 2020.

    By law, we can't extend the due date to pay super. If you missed the 28 October deadline to pay your quarterly SG contributions, you need to lodge a superannuation guarantee charge statement to us by 28 November 2020 to avoid penalties. If you can't pay 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.

    You can lodge a statement through the Business Portal by either:

    • using the superannuation guarantee charge calculator
    • completing the superannuation guarantee charge spreadsheet and sending it via the mail function.

    Please note, our online services will be unavailable from 6.00am Saturday 14 November until 11.00pm Sunday 15 November AEDT while we carry out essential system updates. You’ll be unable to access to the Business Portal during this time.

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

    For further help managing your tax and super obligations, contact our Emergency Support Infoline on 1800 806 218 or speak with a trusted tax adviser.

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    Last modified: 10 Nov 2020QC 64108