• Employers affected by disaster

    We understand people and businesses affected by disasters may have difficulty paying their super guarantee contributions on time. We make every effort to help employers who have been impacted by disasters.

    If you're located in a disaster affected area, or are directly impacted by a natural disaster, you may be unable to make your quarterly super guarantee contributions payments by the due date. If this is the case, contact us as soon as possible.

    The law does not allow us to extend the due date to pay the super guarantee contributions for your employees. You will need to lodge a superannuation guarantee charge (SGC) statement and pay the charge. If required, we can talk to you about entering into a payment plan.

    Next step:

    Calculating SG contributions if your records are lost or damaged

    If your records are lost or damaged in a disaster, you can make an estimate of super guarantee contributions using old records. You might get them from:

    • your employees
    • your bank
    • the super funds you pay contributions to
    • records of PAYG payments you've made (that we also hold).

    You should discuss how you are going to make this estimate with your employees as they should have an understanding of how you're calculating their super payments.

    If you're winding up your business as a result of a disaster, you still need to pay your super obligations for your employees before you finish up.

    If you are unable to pay on time, you must lodge a SGC statement.

    See also:

    Last modified: 23 Oct 2017QC 44709