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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 Meeting your superannuation guarantee payments obligations.

    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).

    Label H on the form completed with 525 dollars.

    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).

    Label I on the form, completed with 250 dollars.

    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).

    Label J on the form completed with 775 dollars.

    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.

    Label N on the form, completed with 450 dollars.

    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.

    Label (TOTAL) H on the form completed with 2625 dollars.

    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.

    Label (TOTAL) I on the form completed with 1250 dollars.

    Question 24 – Subtotal for the quarter

    Provide the subtotal for the quarter.

    Add up the totals from question 22 and question 23.

    Label (TOTAL) J on the form completed with 3875 dollars.

    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.

    Label (TOTAL) K on the form completed with 159 dollars and 25 cents.

    Question 26 – Administration component

    Provide the administration component.

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

    Label (TOTAL) L on the form completed with 100 dollars.

    Question 27 – Superannuation guarantee charge for the quarter

    Provide the super guarantee charge amount.

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

    Label (TOTAL) M on the form completed with 4134 dollars and 25 cents.

    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.

    Label (TOTAL) N on the form completed with 2250 dollars.

    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.

    Label (TOTAL) T on the form completed with 1884 dollars and 25 cents.

    Section E: Declaration

    You must complete the declaration that applies to you, either as the employer or as the agent acting on the employer's behalf.

    If you are a tax agent making the declaration, provide your tax agent registration number.

    Provide the details of the person making this declaration.

    If the employer is completing the declaration, it must be signed by one of the following:

    • the senior partner of a partnership
    • the trustee or public officer of a trust estate
    • the public officer of a company
    • the proprietor of a sole trader business.

    This person must also sign the first page of any attachments.

    Payment

    Mail your cheque or money order together with your statement and payment slip. Do not send cash.

    You must complete the payment slip to show the following details:

    • the quarter ended that the attached statement relates to
    • your full legal name as the employer
    • your TFN (if an exempt business, write 'EXEMPT')
    • your ABN
    • the payment amount.

    Cheques and money orders must be for amounts in Australian dollars and payable to 'Deputy Commissioner of Taxation'.

    Cheques must be crossed 'Not Negotiable' and must not be post-dated.

    Send the completed statement and payment to:

    Australian Taxation Office
    PO Box 3578
    ALBURY  NSW  2640

    Do not use pins, staples, paper clips or adhesive tape.

    Keeping records

    You must keep records for five years after the statement is lodged. Keep information about how you worked out any super guarantee shortfalls or choice liabilities and proof of late contribution amounts. Ensure you also keep a copy of this completed and signed statement.

    Penalties may apply if you don't keep adequate records.

    Last modified: 11 Oct 2018QC 17278