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 this tool to calculate the super guarantee charge (SGC) liability for applicable employees.

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.

The tool will allow you to generate a PDF version of the SGC statement which you can use to fill in the spreadsheet version (XLS 497KB)This link will download a file.

You can then submit this via the Business portal by:

• attaching the completed spreadsheet to a new portal message
• selecting Superannuation as the topic and 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 with a maximum file size of 6MB.

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 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:

• 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, and 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, use the Superannuation guarantee charge statement – quarterly form (NAT 9599) and complete the statement manually.

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

The following 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 the calculator tool.
• If you don't understand something there are key terms within the calculator tool written in blue text and linked to a help file – clicking on the term will take you to this help file.
• 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.
• Further information can be found 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

The ability to save information entered into the calculator tool is not currently available. We are working on incorporating this into 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

Every effort has been made to ensure the accuracy of the calculator tool. The outcome derived from the calculator tool 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. Nominal interest 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, including what 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 which you can attach to a portal mail message for faster lodgment. Click the Generate SGC statement button and 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 that may have been previously input for the affected employee will be lost if the period is changed after you have input any information. 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.