Super guarantee charge (SGC) statement

Use this form and instructions to prepare and lodge your SGC statement online.

On this page

• Get the form
• How to lodge the form
• Guidance for tax professionals
• What does the form calculate?
• Help completing this form
• Avoid processing delays

Get the form

Download and complete the Super guarantee charge (SGC) statement (XLS, 745KB)This link will download a file.

How to lodge the form

This link will download a file that can be sent to us using the Secure Mail function in ATO online services.

To lodge via Online services for business or Online services for individuals:

• open the Secure Mail function
• select New Message
• select Superannuation as the topic
• select Lodge SGC statement as the subject.

There is a maximum of 6 attachments. Each one must be 6MB or less.

Guidance for tax professionals

To lodge via Online services for agents as a tax professional:

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

There is a maximum of 6 attachments. Each one must be 6MB or less.

What does the form calculate?

After completing the Date of Lodgement field and all employee shortfall amounts, the spreadsheet will automatically work out the:

• nominal interest component for each employee
• total super guarantee shortfall for all employees on the form
• total SGC payable for the quarter.

Help completing this form

Make sure to:

• complete a separate spreadsheet for each quarter
• refer to the first tab of the spreadsheet for completion instructions
• use the .xls format when you save the spreadsheet.

Avoid processing delays

To ensure we process your form as quickly as possible:

• include employee tax file numbers where possible
• only attach XLS files to your secure message.
• do not save a copy as PDF and attach
• do not attach ZIP folders
• do not attach payment evidence to the secure message – this needs to be sent in a separate secure message with Other as the subject
• do not alter or add columns on the spreadsheet
• do not include zero employee shortfall amounts unless you are amending a previous shortfall to nil
• do not duplicate quarter end dates when lodging more than one spreadsheet
• do not print and sign the declaration section of the form and attach a copy when submitting via secure mail.