Super guarantee charge statement and calculator tool
If you have not paid your employees' superannuation contributions to a super fund on time, you can use the super guarantee charge (SGC) calculator (electronic lodgment) or SGC statement and calculator tool (paper lodgment).
These tools will also help you calculate the total SGC liability for applicable employees.
Tax agents, insolvency practitioners and anyone experiencing difficulties submitting their SG statement via the Business Portal can use a spreadsheet version to lodge through the Tax Agent Portal or Business Portal.
Note: Norfolk Island employers should not use these tools, as a different super guarantee (SG) rate currently applies. See Norfolk Island superannuation basics for more information.
How to lodge and pay
Find out about:
Electronic lodgment
If you would like to lodge an SGC statement electronically, use the SGC calculator in the Business PortalExternal Link. 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.
Paper lodgment
For paper lodgment, use the SGC statement and calculator tool. This will produce a statement you need to print and send to us. To do this, the tool will prompt you with questions. If you use this option, the nominal interest calculation may increase due to the delay in us receiving the statement.
If you are unsure whether you paid enough super on time for any of your employees or to the correct fund, you should use the calculator to check. When completing the statement, only include those employees for whom you are required to pay the SGC.
Tax Agent Portal and Business Portal users
Tax Agent Portal and Business Portal users (including insolvency practitioners) can complete and lodge this SGC statement as an attachment using the Mail function.
Note: this form will not calculate all amounts payable.
To ensure the SGC statement is received and processed you need to select 'New Message':
- Superannuation as the topic
- Lodge SGC statement as the subject.
You will need to prepare one SGC statement per quarterly period. Outbound messages can have a maximum of six attachments totalling no more than 3.7MB. 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 paper form.
Next steps:
If you have paid late
If you have paid late you are required to lodge SGC statements and 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 a SGC assessment is raised.
See also:
Last modified: 23 Mar 2018QC 21095