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  • Missed or underpaid super amounts

    17 August 2020

    We acknowledge COVID-19 may continue to have financial impacts on small businesses and you may have missed, or not paid in full, regular payments. This includes your employees' super guarantee (SG) for the quarter ended 30 June 2020.

    By law, we can't extend the due date to pay super. To meet your super obligations you should lodge a Superannuation guarantee charge (SGC) statement to us by 28 August 2020 to avoid penalties, even if you can't pay in full. It's important to know that SGC is calculated differently to the regular SG contributions you pay.

    You can lodge an SGC statement through the Business Portal by:

    • using the SGC calculator
    • completing the SGC spreadsheet and attaching it via the mail function.

    We'll work with you to set up a payment plan that suits your circumstances.

    Don't forget:

    • if you use Single Touch Payroll (STP), you still need to lodge an SGC statement for unpaid super.
    • to access the Business Portal you need your myGovID.

    For further help managing your tax and super obligations, contact our Emergency Support Infoline on 1800 806 218 or speak with a trusted tax adviser.

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