• Superannuation guarantee charge statement and calculator tool

    If you have not paid your employees' super contributions to a super fund on time, you can use the superannuation guarantee charge (SGC) calculator (electronic lodgment) or SGC statement and calculator tool (paper lodgment).

    Either of these tools will also help you calculate your total SGC liability for any applicable employees.

    Note: Norfolk Island employers should not use this tool as a different super guarantee (SG) rate currently applies. See Norfolk Island superannuation basics for more information.

    How to pay

    Electronically

    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.

    Next steps:

    If you have paid late

    If you have paid super for your employees but paid late and you generally pay on time, we are unlikely to pursue lodgment of SGC statements if you top up the employee's fund account with a reasonable amount to compensate for lost interest.

    If you have paid late and generally don't pay on time, you should lodge SGC statements. 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: 30 Sep 2016QC 21095