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  • Our compliance approach

    We work with employers by providing tools and calculators to help them understand and meet their super guarantee (SG) obligations and 'get it right'.

    Our compliance approach supports employers who engage with us and want to get things right. We do take firmer action for those unwilling to meet their obligations. We base our approach on the relevant facts and circumstances of each case.

    In some cases, an employer may be subject to a SG audit.

    If you are unsure what action to take for your situation, phone us on 13 10 20.

    See also:

    The super guarantee charge and penalties

    Employers who do not make the right amount of super contributions to a super fund by the due date are required by law to lodge a superannuation guarantee charge statement (SGC statement) and are liable for the super guarantee charge (SGC).

    Additional penalties are imposed under Part 7 of the Superannuation Guarantee (Administration) Act 1992 (SGAA) on employers who fail to provide a SGC statement for a quarter by the due date, or fail to provide information relevant to assessing their liability to pay the SGC for a quarter after being requested.

    See also:

    Our differentiated approach

    Employers who actively engage with us

    These employers maintain regular contact with us, provide all information requested or take any corrective action required by us.

    We're unlikely to impose additional penalties for employers who engage with us and have a compliance history that demonstrates they have been generally compliant with their superannuation obligations.

    Employers experiencing difficulty meeting their obligations

    Employers that are experiencing difficulty meeting their super obligations are encouraged to make a voluntary disclosure. Where this occurs, we have discretion to consider partial or full remission of the part 7 penalty to ensure that employers are treated appropriately.

    Remission will be considered based on the circumstances of the case. Particular emphasis will be placed on the degree that the employer has attempted to comply and their compliance history. For example, remission may be provided to employers who lodge a SGC statement after the relevant due date, but before audit action was started.

    If you are unsure what action to take for your situation, phone us on 13 10 20.

    We can also provide assistance to complete a SGC statement and when you are unable to pay on time we can help work out a payment plan.

    Education direction

    From 1 April 2019, we may direct an employer to undertake an approved course of education if we reasonably believe they have failed to comply with certain obligations arising under superannuation or taxation laws.

    To comply with an education direction, employers must ensure an appropriate course is completed and provide us with evidence of completion within a specified period. If an employer does not comply with a direction, penalties apply.

    An employer may be directed to undertake an approved course in relation to their superannuation guarantee obligations or managing their cash flow.

    An entity providing an approved course of education may charge a fee for the course. The cost of the course is deductible for employers.

    Approved courses

    The SG Employer Obligations online course is a free and approved education course developed by us for the purposes of the education direction.

    Further courses may be offered in the future.

    Approved courses may be undertaken to improve your knowledge of SG obligations even if you haven't been directed by us. You are encouraged to undertake a course to improve your understanding of an employer's SG obligations.

    See also:

    Employers who are unwilling to meet their obligations

    If employers fail to engage with us by not replying promptly to our correspondence or not actively taking steps to resolve their SG discrepancy, we will take stronger compliance action, including imposing additional penalties.

    We may also issue an estimate of an SGC liability, a garnishee notice, director penalty notice or a direction to pay SGC.

    We take this approach with employers who:

    • repeatedly fail to pay the correct amount of SG
    • attempt to obstruct our ability to determine an SGC liability
    • repeatedly fail to keep appointments
    • repeatedly fail to supply information without an acceptable reason
    • deliberately supply information that is irrelevant, inadequate or misleading
    • engage in any culpable behaviour to delay the provision of information.

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    Last modified: 08 Apr 2019QC 45690