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  • Missed a super guarantee payment?

    5 June 2018

    Subject to new law, a Superannuation Guarantee (SG) Amnesty is available to employers until 23 May 2019 - giving you the opportunity to make catch-up SG payments without penalty.

    The legislation has not been passed but you can access this Amnesty now.

    If you make payments under the Amnesty but the legislation is not passed:

    • you will be required to pay the administration component
    • you won't be able to claim a deduction for the catch-up payments
    • we will remit the penalties.

    Once the law is passed:

    • catch-up payments are tax-deductible
    • the penalties that normally apply to late payments will be waived
    • the administration component of the SG charge is not payable.

    The Amnesty does not apply to SG payments due after 1 April 2018.

    Employers who are not up-to-date with their SG payments and who don't come forward during the Amnesty may face higher penalties in the future.

    How to access the Amnesty:

    Check you have correctly paid SG for all your employees.

    If you haven't, complete the form and make the catch-up payments. If you are unable to pay we will work with you to arrange a payment plan. If you can pay in full, pay directly to the fund.

    Find out about:

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