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  • SBSCH system status

    Reassurance in relation to super guarantee obligations

    We confirm that where an employer has made a payment to the SBSCH by the quarterly due date they are considered to have met their obligations under the Superannuation Guarantee (Administration) Act 1992. This is irrespective of any delays in crediting amounts to employee super accounts.

    If employers or their representatives are unable to make SBSCH payments by the 28 April quarterly due date because of difficulties arising from the transition to the new system, or access issues, we will not pursue the lodgment of super guarantee (SG) charge statements. This is provided the employer:

    • had funds available to pay their SG liability by the 28 April due date
    • took all reasonable steps to make the payment, and
    • made the payment promptly once the ATO system or access issues were resolved.

    Message from the Fair Work Ombudsman

    The Fair Work Ombudsman (FWO) has been advised of the delays affecting the SBSCH. The FWO will not be taking action against employers on the issue of unpaid super where they have paid it to the SBSCH. However, employers are urged to seek their own independent legal advice if they remain concerned about their obligations under workplace law or employment contracts.

    See also:

      Last modified: 03 Oct 2018QC 54620