Super guarantee charge statement and calculator tool

Use the super guarantee charge statement and calculator tool to work out the super guarantee charge (SGC) liability for applicable employees. This is when you have not paid the correct amount of your employees' super guarantee contributions to a super fund on time.

Note: Norfolk Island employers should not use these tools. A different super guarantee (SG) rate currently applies for them. 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 submit the spreadsheet via the Business Portal:

• attach the completed spreadsheet to a new portal message
• select Superannuation as the topic
• select Lodge SGC statement as the subject.

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

• go into Practice mail and select New
• select Superannuation as the topic
• select Lodge SGC statement as the subject
• attach the relevant files.

Note: Outbound messages in Online services for agents can have a maximum of six attachments. Each 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:

• The super guarantee charge (SGC)
• How much to pay
• How to lodge and pay your super guarantee charge

If you have paid late

If you have paid late, you are:

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

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

See also:

• Late payments

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 outcome derived from the calculator tool 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. This is if you did not either:

• pay sufficient 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 on hand 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 paid for all relevant employees.

Tips and tricks when using the tool

These tips and tricks can save you time when using the SGC statement and calculator tool:

• Have all your information ready and at hand before starting.
• If you don't understand something, there are key terms within the calculator tool. These are written in blue text and linked to a help file. Click on the term for help.
• If you see a tool tip (marked with a question mark symbol), you can hover your mouse over it for a brief explanation of the information required.
• You can find further information by clicking on the Help button located at the top of the calculator tool.

See also:

• Super for employers

Saving information you've entered into the tool

You can't currently save information entered into the calculator tool. We are working on a save function in future updates.

Pausing while using the tool

Your session in the calculator tool can expire (time out) if you do not enter any details for a while. You should limit the time where you don't enter any data.

Accuracy of the tool

We have made every effort to ensure the calculator tool is accurate. However, the outcome derived depends on the accuracy of the information you provide.

In addition, note that nominal interest is only calculated to the day you are using the calculator. It will continue to accrue until a completed and signed statement is lodged with us.

It is important you lodge the statement as soon as possible after using this calculator. If the nominal interest has increased, you will receive an amended notice of assessment advising the new amount.

Information as you proceed through screens

You may not see all of the screens when using the calculator tool. The tool will direct you to the relevant screens for you to complete.

Payments to superannuation funds

Use the Yes and No buttons to indicate whether you paid any super for your employee for the quarter specified.

If you answer Yes, you will be prompted to enter further details about the payment. This will include the type of fund you made the payment to and when you made the payment.

Late payment offset (LPO)

If you made late contributions for your employee, you may be able to offset them against your SGC for that employee.

You'll be asked to enter the amount of late payment you wish to apply against the relevant employee details.

Summary screen

This information can be used to populate a spreadsheet version of the SGC statement. You can attach this to a portal mail message for faster lodgment.

Click the Generate SGC statement button. The information will be split into quarterly statements for lodgment.

Editing entered data

Editing employee details or payment amounts

We recommend you continue entering information for your employees until you click the Save employee button.

You can edit previously entered employee details by clicking on the Edit link for the relevant employee. Then click the Edit link for the quarterly period you are amending.

Enter the full period

You need to enter the full period.

Note: Any information you previously input for the affected employee will be lost if the period is changed afterwards. It is therefore important to enter the full period for each individual employee in the first instance.

How the SG charge is calculated

The calculator automatically calculates your SG charge.

See also:

• The super guarantee charge (SGC)

Feedback

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