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  • Section C: Employee details

    This section asks for the details of each employee for whom you are reporting a super guarantee shortfall or choice liability, or claiming a late payment offset.

    To help you work out your answers to questions 15 to 20 for each employee, use the Employee calculation worksheet (NAT 72392).

    To identify which example in chapter 5 is relevant to each employee, see the example flowchart.

    If there are not enough pages to report all of your employees, photocopy and complete the blank employee details pages and attach them to your completed statement.

    Don't leave any calculation boxes blank. Insert zero ('0') if a calculation box does not apply.

    Employee

    Number each employee you are reporting in this statement, beginning with 1. This will help to quickly identify the employee if we need to contact you about information on this statement.

    Question 10
    TFN

    Provide your employee's TFN.

    Question 11
    Name

    Provide your employee's full name.

    If your employee has changed names since starting employment, show their current name.

    Question 12
    Date of birth

    Provide your employee's date of birth.

    Question 13
    Postal address

    Provide your employee's current (or last known) postal address. If you do not know their current postal address, provide their current residential address.

    Question 14
    Nominated fund details

    Provide the following details for your employee's nominated fund:

    • fund name
    • fund ABN
    • super product identification number (SPIN) for the super product that holds your employee's account (if known)
    • your employee's account number with the fund.

    If your employee is eligible to choose the super fund that their super contributions are paid to, provide details of their nominated fund. If your employee is not eligible to choose a super fund, or has not chosen a fund, provide the account details for your default super fund (if your employee has an account with that fund).

    Question 15
    Superannuation guarantee shortfall (excluding choice)

    Provide the shortfall amount that you have worked out for your employee.

    To help you work out this amount, complete the Employee calculation worksheet (NAT 72392).

    For example:

    Label H on the form

    Question 16
    Did you meet your superannuation choice obligations for this employee?

    Complete by placing an 'X' in the applicable box.

    Complete the Employee calculation worksheet (NAT 72392) to help you work out if you have met your choice obligations for this employee.

    If B equalled C when completing step 1(A) of the worksheet, you do not have a choice liability for this employee. Answer 'Yes' and go to question 18.

    If B did not equal C when completing step 1(A) of the worksheet, you have made some contributions that did not meet your super choice obligations for the quarter. This may be because:

    • the contributions were paid to a fund other than the fund chosen by this employee
    • you charged your employee to make these contributions.

    You have a choice liability and must answer 'No'.

    Question 17
    Superannuation choice liability

    Provide the choice liability amount for your employee.

    To help you work out this amount, complete step 3 of the Employee calculation worksheet (NAT 72392).

    For example:

    Label I on the form

    Question 18
    Employee's subtotal

    Provide the subtotal of your employee's super guarantee shortfall and choice liability amounts.

    Add together the amounts at question 15 (label H) and question 17 (label I).

    For example:

    Label J on the form

    Question 19
    Do you want to claim a late payment offset for this employee?

    Complete by placing an 'X' in the applicable box.

    If you have paid some contributions into a fund after the cut-off date you may be eligible to make a late payment election.

    Generally, for late payments of super contributions to be eligible for the offset, they must have been paid:

    • to a complying super fund, retirement savings account provider or the approved clearing house after the cut-off date for payment
    • for the same employee for which the offset is claimed, and
    • before an original superannuation guarantee charge (SGC) assessment is made for the period.

    Even if you are eligible, you may not want to claim the late payment offset because:

    • you will not be able to withdraw your election or reduce the amount,
    • a late payment allowed as an offset:  
      • is not tax deductible for income tax purposes
      • cannot be used as a prepayment for current or future periods
      • cannot be used as a late payment for any other period.
       

    If you are not eligible, or do not want to claim a late payment offset for this employee, answer 'No' by placing an 'X' in the applicable box and go to section D when you have completed section C for every employee to be included in this statement.

    See also:

    Question 20
    Late payment offset election amount

    Provide the amount you want to elect as a late payment offset.

    The late payment offset election amount cannot be greater than the late contributions you paid for your employee. The total amount that will be offset for the employee cannot be greater than the total of their superannuation guarantee shortfall, choice liability and nominal interest.

    You can work out the nominal interest for this employee using the Nominal interest calculation worksheet (NAT 72393).

    This amount cannot be greater than the late contributions you paid for your employee.

    For example:

    Label N on the form

    Last modified: 25 Jan 2018QC 17278