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  • The super guarantee charge

    If you do not pay an employee's minimum superannuation guarantee amount on time and to the right fund, you must pay the superannuation guarantee charge (SGC). You must also lodge an SGC statement to us.

    The SGC is more than the super you would have otherwise paid to the employee's fund and is not tax deductible.

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    SGC payment and lodgment dates

    The due date for payment of the SGC and lodging the statement is one calendar month after the super guarantee due date.

    Quarter

    Super guarantee payment due date

    Super guarantee charge and statement due date

    1 July – 30 September

    28 October

    28 November

    1 October – 31 December

    28 January

    28 February

    1 January – 31 March

    28 April

    28 May

    1 April – 30 June

    28 July

    28 August

    For due dates that fall on a weekend or public holiday, you can make the payment and lodge the SGC statement on the next business day.

    Working out the SGC

    If you miss making a super guarantee payment on time and to the right fund, you meet legal obligations by lodging an SGC statement by the due date and paying the SGC to us.

    The superannuation guarantee charge is made up of:

    1. the super guarantee shortfall, made up of:
      1. super calculated on salary and wages (including any overtime)
      2. any choice liability, based on the shortfall and capped at $500
       
    2. nominal interest of 10% per annum (accrues from the start of the relevant quarter)
    3. an administration fee of $20 per employee, per quarter.

    The easiest option to work out the SGC is to use the Super guarantee charge (SGC) statement (XLS, 747KB)This link will download a file.

    There are 3 ways to lodge your SGC statement:

    1. Use the SGC calculator in Online services for business or Online services for individuals. The statement will also calculate your liability.
    2. Complete the SGC statement spreadsheet and lodge using Online services for business or Online services for individuals.
    3. Use the super guarantee charge statement and calculator tool to generate a PDF version of your statement. You can print this and mail it to us. Note: We don't recommend this option as there is a higher chance for mistakes and takes much longer to process.

    Use the SGC statement in Online services for business or Online services for individuals

    Lodge a SGC statement through the Online forms section of Online services for business or Online services for individuals.

    The SGC calculator will ask you a series of questions to help work out:

    • if you need to pay the SGC for your employees
    • how much you need to pay.

    At the end, the calculator will electronically lodge your SGC statement with us.

    Sign in to Online services for business

    Complete the SGC statement spreadsheet and lodge using Online services for business or Online services for individuals

    Complete the Super guarantee charge (SGC) statement (XLS, 747KB)This link will download a file and send it to us using the 'Secure Mail' function in Online services for business or Online services for individuals. The spreadsheet will:

    • work out the nominal interest component
    • not work out the super guarantee shortfall.

    Make sure to:

    • complete a separate spreadsheet for each quarter
    • refer to the first tab of the spreadsheet for completion instructions
    • use the .xls format when you save the spreadsheet.

    To send the spreadsheet to us:

    • open the Secure Mail function
    • select New Message
    • select Topic = Superannuation
    • select Subject = Lodge SGC statement.

    You can attach up to 6 spreadsheets. The total size of the attachments needs to be 46MB or less.

    Use the super guarantee charge statement and calculator tool and mail the statement

    Use the super guarantee charge statement and calculator tool to work out:

    • if you need to pay the SGC for your employees
    • how much you need to pay.

    We do not recommend this option as there is a higher chance for mistakes and takes much longer to process.

    If you need to pay the SGC charge you can create a PDF version of the SGC statement.

    If you are a WPN holder without an ABN, enter 70707070707 into the ABN section to complete the SGC statement. Include a cover note quoting your WPN as a reference when you mail the signed and completed statement.

    Mail the completed statement to:

    Australian Taxation Office
    PO Box 3578
    ALBURY  NSW  2640

    How to pay the SGC

    To pay your super guarantee charge you need a payment reference number (PRN).

    If you have an SGC-related notice or payment slip from us for the same ABN or WPN, you can use the same PRN that is on it to pay us.

    In Online services for business and Online services for individuals, the PRN can be found at the:

    • print option on the SGC lodgment summary screen
    • accounts summary screen
    • payment screens for BPAY or Other payment methods.

    If you need a new PRN you can phone 1800 815 886 between 8.00am–6.00pm, Monday to Friday. Make sure you have your ABN or WPN and contact details with you when you call.

    When you have your PRN, you can pay us the SGC.

    Pay the SGC

    Lodging and paying the SGC statement

    Super payment due dates occur quarterly. To avoid paying the SGC, you must pay on time.

    If you cannot pay by the due date, you still need to lodge the SGC statement on time.

    Why lodge on time?

    When you lodge on time, you can access our support services that provide help with paying. If you cannot pay in full, but you lodge by the due date, you may be able to set-up a payment plan to pay in instalments.

    If you miss a due date, interest for paying super will accrue until you lodge your SGC statement. Nominal interest is part of the SGC and, by law, cannot be reduced or waived.

    Request an extension to lodge an SGC statement

    If you request an extension of time to lodge an SGC statement, the general interest charge (GIC) applies from the deferred payment request until the SGC is paid in full.

    You must make the request before the due date by either:

    • writing to us and stating why you need an extension
    • phoning us on 13 10 20.

    Our collection approach to unpaid SGC

    We prioritise the collection of unpaid SGC debts. We'll work with you to address outstanding amounts but if you don't engage with us we'll take stronger action which can include additional penalties.

    If an employee reports you for unpaid super, we'll start an investigation on their behalf. We'll keep them informed of the investigation and the progress of our debt recovery actions.

    If we find or reasonably suspect that you haven't met your obligations, we may inform all your affected employees and any former employees of any superannuation guarantee shortfall.

    Last modified: 26 May 2021QC 33743