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  • Background

    Who must complete the statement?

    You must complete a statement if you did not:

    • pay sufficient super contributions for your eligible employees by the quarterly cut-off date, or
    • meet your choice of super fund obligations for the quarter.

    Before you complete this statement

    For more information about your super guarantee obligations, choice of super fund obligations and super guarantee late payment offset, refer to:

    Use one of our calculators to help you work out:

    • if someone is an employee or a contractor
    • how much super you must pay for each employee
    • your total super guarantee charge liability (you can also produce a statement that you can print and send to us).
    Last modified: 13 Sep 2016QC 17278