December quarter super guarantee contributions (current rate
9.5%) to be made to a complying super fund or retirement savings account by
You can use the Super guarantee (SG) contributions
calculator to work out how much super you must contribute for your eligible
workers. If you have less than 20 employees, or have an aggregated annual
turnover of $2 million or less, you can use the free Small Business
Superannuation Clearing House payments service.
If you do not pay minimum super contributions by the due
date, you must pay the super guarantee charge and lodge a Superannuation
guarantee charge statement. The super guarantee charge is not tax deductible.
Hint: Even if you
receive an extension to lodge your December quarter BAS - this does not apply
to super guarantee contributions.
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