How to use the SGC statement and calculator tool (paper lodgment)
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.
The tool will also produce a paper SGC statement for you to post to us.
Who can use the employer SGC and statement 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 prior to 1 July 2003, you will need to use the Superannuation guarantee instruction guide and statement (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 name, TFN, date of birth and 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.
Benefits of using the tool
The tool provides:
- clear, step-by-step instructions
- automatic calculations (which are recalculated daily)
- a paper SGC statement which you can post to us
- the ability to lodge an SGC statement for multiple quarters in one session
Users have also told us the tool:
- is easy to use
- is handy and efficient
- saves time (when compared to manual calculations).
Tips and tricks when using the tool
The following tips and tricks can save you time when using the SCG and statement calculator tool for paper lodgment:
- Have all your information ready and at hand before starting the calculator tool.
- Don't understand something? Key terms within the calculator tool are written in blue text and link to a help file. Clicking on the term will take you to this help file.
- Where 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 obtained by clicking on the Help button located at the top of the calculator tool.
Saving information you've entered into the tool
The ability to save information that has been entered into the calculator tool is not currently available. We are working on incorporating this in to 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, so 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 of 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.
To generate a SGC statement to print, sign and send to us, you will need to click the Generate SGC statement button which will then split this 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 and then clicking the Edit link in relation to the quarterly period you are amending.
Enter the full period
You need to enter the full period. Please note that 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.
We welcome your feedback on the SGC statement and calculator tool (paper lodgment). You can provide feedback by filling in our feedback formExternal Link.
Use either the super guarantee charge calculator (electronic lodgment) or super guarantee charge (SGC) statement (paper lodgment) tool if you are late in paying your employees' superannuation contributions to a superannuation fund. These tools will enable you to calculate your SGC liability and prepare the SGC statement to be lodged with us.Last modified: 30 Sep 2016QC 21095