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  • Section D: Totals

    This section is to add up the total amounts you have recorded for individual employees in section C.

    Question 21
    Number of employees reported for the quarter

    Provide the total number of employees you have reported in section C of this statement.

    Question 22
    Total superannuation guarantee shortfall (excluding choice) for the quarter

    Provide the total super guarantee shortfall amount for the quarter.

    Add up all the amounts you recorded at question 15 (label H) for all of your employees.

    For example:

    Label (TOTAL) H on the form

    Question 23
    Total choice liability for the quarter

    Provide the total choice liability amount for the quarter.

    Add up all the amounts you recorded at question 17 (label I) for all of your employees.

    For example:

    Label (TOTAL) I on the form

    Question 24
    Subtotal for the quarter

    Provide the subtotal for the quarter.

    Add up the totals from question 22 and question 23.

    For example:

    Label (TOTAL) J on the form

    Question 25
    Nominal interest component

    Provide the nominal interest component.

    To help you work out the nominal interest component, use the Nominal interest calculation worksheet (NAT 72393).

    Nominal interest compensates your employee for the interest forfeited as a result of your late payment or non-payment of their super guarantee entitlement.

    For example:

    Label (TOTAL) K on the form

    Question 26
    Administration component

    Provide the administration component.

    The administration component is $20 for each employee you recorded in the statement.

    For example:

    Label (TOTAL) L on the form

    Question 27
    Superannuation guarantee charge for the quarter

    Provide the super guarantee charge amount.

    Add up the totals from questions 24, 25 and 26.

    For example:

    Label (TOTAL) M on the form

    If you answered 'No' at question 19 for all employees, go to question 30.

    If you answered 'Yes' at question 19 for any employee, continue to question 28.

    Question 28
    Number of employees that you have indicated, at question 19, you want to claim a late payment offset for

    Provide the number of employees you have made a late payment election for.

    Question 29
    Total late payment offset election amount

    Provide the total late payment election amount.

    Add up all the amounts you recorded at question 20 (label N) for all of your employees.

    For example:

    Label (TOTAL) N on the form

    Question 30
    Total superannuation guarantee charge payable

    Provide the total super guarantee charge payable.

    Subtract the amount at question 29 from the amount at question 27 to work out your total super guarantee charge payable.

    This is the super guarantee charge amount payable for this quarter.

    For example:

    Label (TOTAL) T on the form

    Last modified: 25 Jan 2018QC 17278