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  • How to lodge and pay your superannuation guarantee charge

    The following options will help you calculate and lodge your super guarantee charge (SGC) where you have identified that you need to pay this on behalf of your employees.

    See also:

    How to lodge

    Electronic lodgment

    If you'd like to lodge an SGC statement electronically, use the SGC calculator in the Business PortalExternal Link. Refer to Superannuation guarantee charge statement Business Portal helpExternal Link for assistance.

    The calculator will step you through a series of questions to determine if you are required to pay the SGC for your employees, and calculate the amounts payable. The calculator will also electronically lodge your SGC statement with us.

    Tax Agent Portal, BAS Agent Portal and Business Portal users

    Tax Agent Portal, BAS Agent Portal and Business Portal users (including insolvency practitioners) can complete and lodge the spreadsheet version (XLXS 59.0KB)This link will download a file of the SGC statement as an attachment using the 'Mail' function.

    Note: the spreadsheet will not automatically calculate your SG shortfall, but it will calculate the nominal interest component up until the date the form is completed.

    To ensure the SGC statement is received and processed you need to select 'New Message':

    • Topic: Superannuation
    • Subject: Lodge SGC statement

    You will need to prepare one SGC statement per quarterly period. Outbound messages can have a maximum of six attachments totalling no more than 4MB. Spreadsheet attachments should be saved in .xls format.

    If you require a more accessible version of the SGC statement you can use the SGC statement and calculator tool to help you complete an SGC statement.

    Registering for the Business Portal

    If you don't already have access to the Business Portal, you can take the following simple steps.

    • Register for an AUSkeyExternal Link with the Australian Business Register.
    • Install AUSkey software via the activation email received upon successful registration.
    • Activate your AUSkey by entering your activation code, confirming your details and creating a password.
    • Use these details to log in to the Business PortalExternal Link

    Alternatively, if you are a sole trader you can set up a myGov account and link this to the Business Portal using Manage ABN Connections.

    See also:

    How to pay

    Before making a payment, you'll need to obtain your payment reference number (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
    • emailing us and requesting a new PRN for your SG Employer role, including your ABN and contact details.

    Once you have obtained your PRN, please refer to our various payment options for further details.

    Late payments

    If you're unsure whether you have paid enough super on time for any of your employees or to the correct fund, you should check using the calculator tool. When completing the statement, only include those employees who are required to pay the SGC.

    If you've paid late you're required to lodge SGC statements and you're 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.

    See also:

    Feedback

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

    Last modified: 11 Oct 2018QC 56955