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  • How to lodge and pay your super guarantee charge

    This page explains how to calculate and lodge your super guarantee charge (SGC).

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    How to lodge

    You can lodge an SGC statement either:

    • electronically using the SGC calculator in the Business Portal
    • by completing the spreadsheet version. Attach by Mail in the Business Portal or Online services for agents.

    If you are unable to lodge via these methods, phone us on 13 10 20 for more options.

    Electronic lodgment

    To lodge an SGC statement electronically, use the SGC calculator in the Business Portal. Refer to Super guarantee charge statement – Business Portal HelpExternal Link for assistance.

    The calculator will ask a series of questions to check if you're required to pay the SGC for your employees. It will work out the amounts payable. It will also electronically lodge your SGC statement with us.

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    Spreadsheet version

    Users of the Business Portal and Online services for agents can complete and lodge the spreadsheet version (xls, 527KB)This link will download a file of the SGC statement. This includes insolvency practitioners.

    To lodge the spreadsheet:

    • open the Mail function
    • select New message
    • select Superannuation as the topic
    • select Lodge SGC statement as the subject.

    You need to prepare one SGC statement per quarter. You can have up to six attachments in a message. These can total up to 4MB per message. Save your spreadsheet attachments in .xls format.

    The spreadsheet will not automatically calculate your SG shortfall. It will calculate the nominal interest component up until the date the form is completed.

    You can also use the Super guarantee charge statement and calculator toolThis link opens in a new window to complete an SGC statement.

    Use Access Manager to provide access to a third party

    Access Manager allows you to delegate access to a third party to deal with your super guarantee charge lodgment. This may be your bookkeeper or tax agent, for example.

    To appoint another business to act on your behalf:

    • select Who has access to my business from the left-hand menu
    • select Appoint new business from the blue menu bar
    • enter the ABN for the business you want to appoint
    • select Continue
    • select the relevant permission in Access Manager      
      • go to ATO transactions
      • click in the boxes to select Prepare or Lodge beside Super guarantee charge statement
      • use the Select all and Clear all buttons above the list to select and clear all permissions for the user
    • select Save.

    Once you've completed these steps, all administrators within the appointed business will automatically be given the permissions you have assigned. You can also modify or remove these permissions at any time.

    The administrators of the appointed business are responsible for providing access to the relevant users in their business to act on your behalf.

    If you have authorised third-party access for your business, you can use Access Manager to assign the appropriate permissions to the user. To set permissions:

    • select Access and permissions from the left-hand menu
    • select the user in the table
      • if the user isn't listed, they need to log in to our online services (such as the portal). This creates a profile and the user will display in the table
    • select the relevant permission in Access Manager      
      • go to ATO transactions
      • click in the boxes to select Prepare or Lodge beside Super guarantee charge statement
      • use the Select all and Clear all buttons above the list to select or clear all permissions for the user
    • select Save.

    Note: Once you assign permissions to a user, anything they do within our online services is legally binding to your business.

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    How to pay

    Before making a payment, obtain your payment reference number (PRN). Get your PRN by:

    • using the same PRN from any SGC-related notice or payment slip received from us for the same ABN
    • phoning 1800 815 886 between 8.00am–6.00pm, Monday to Friday. This includes where you need to request a new PRN for your SG Employer role. Make sure you have your ABN and contact details handy.

    Once you have your PRN, refer to How to pay for further details.

    Late payments

    If you're unsure whether you've paid enough super on time for any of your employees or to the correct fund, check using the Super guarantee charge statement and calculator tool.

    When completing the statement, only include those employees for whom you're required to pay the SGC.

    If you've paid late:

    • you need to lodge SGC statements
    • you are liable for the SGC.

    You may be able to elect late payment offsets (LPO). An LPO can only be used for those contributions paid before an SGC assessment is raised.

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    Providing feedback

    We welcome your feedback on the SGC statement and calculator tool. You can provide feedback by filling in our ATO calculators feedback form.

    Last modified: 12 Nov 2020QC 56955