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  • Super guarantee charge statement and calculator tool

    You can use the Super guarantee charge statement and calculator tool to work out the super guarantee charge (SGC) liability for applicable employees. You need to do this if you have not paid the correct amount of SG contributions to your employees' super fund on time.

    Note: Norfolk Island employers should not use this tool because a different super guarantee (SG) rate currently applies to you – see Norfolk Island – super for employers.

    The calculator tool will allow you to generate a PDF version of the SGC statement. You can use this to fill in the spreadsheet version (XLS, 527KB)This link will download a file.

    You can then lodge the spreadsheet via Online services for business by:

    • attaching the completed spreadsheet to a new Secure mail message
    • selecting Superannuation as the topic
    • selecting Lodge SGC statement as the subject.

    If you're a tax professional you can lodge the SGC statement through Online services for agents by:

    • going into Practice mail and selecting New
    • selecting Superannuation as the topic
    • selecting Lodge SGC statement as the subject
    • attaching the relevant files.

    Note: Outbound messages in Online services for agents can have a maximum of six attachments. Each attachment has a maximum file size of 6MB.

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

    See also:

    If you have paid late

    If you have paid late, you are:

    • required to lodge SGC statements
    • liable to pay the SGC.

    You may be able to elect to receive a late payment offset (LPO). An LPO can only be used for the contributions that are paid before you receive an SGC assessment is raised.

    How to use the SGC statement and calculator tool

    This is a general guide. Some information may not specifically relate to your personal situation.

    You must check the information you have entered is correct. The calculator result depends on the accuracy of the information you provide.

    SGC and statement calculator tool

    The tool will ask you a series of questions. These will determine if you are required to pay the SGC for your employees. It will also calculate the amounts payable.

    Who can use the employer SGC statement and calculator tool

    As an employer, you can use the calculator tool to prepare an SGC statement for periods after 1 July 2003 if you did not either:

    • pay enough super contributions for your eligible employees by the quarterly cut-off date
    • meet your choice of super fund obligations for the quarter.

    For any period before 1 July 2003, you will need to complete a blank spreadsheet version (XLS, 527KB)This link will download a file.

    Information you need before using the tool

    We recommend you have the following information with you before you start using the tool:

    • your business tax file number (TFN) or Australian business number (ABN)
    • the personal details of all relevant employees, including their    
      • names
      • TFNs
      • dates of birth
      • super fund details
       
    • salary or wage amounts and payment dates for each quarter for all relevant employees
    • all super payment amounts and dates for all relevant employees.

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    Last modified: 07 Apr 2021QC 21095