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  • Missed or underpaid super?

    We acknowledge COVID-19 may continue to have financial impacts on not-for-profits and you may have missed, or not paid in full your employees' super guarantee (SG) for the quarter ended 30 September 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 statement to us by 28 November 2020 to avoid penalties, even if you can't pay in full.

    We will work with you to address outstanding amounts and can set up a payment plan that suits your circumstances. You can call us on 13 11 42 to discuss your options.

    Significant penalties can apply if you don't lodge a statement by the due date.

    Don't forget – if you use Single Touch Payroll (STP), you still need to lodge a superannuation guarantee charge statement for unpaid super.

    Calculating the super guarantee charge

    The superannuation guarantee charge is calculated differently to the regular contributions you pay and is made up of:

    • SG shortfall amounts (including any choice liability calculated on your employee’s salary or wages)
    • interest on those amounts (currently 10%)
    • an administration fee of $20 per employee, per quarter.

    You lodge a statement through the Business Portal by either:

    • using the superannuation guarantee charge calculator
    • completing the superannuation guarantee charge spreadsheet and sending it via the mail function.

    Note: Our online services will be unavailable from 6.00am Saturday 14 November until 11.00pm Sunday 15 November AEDT while we carry out essential system updates. You’ll be unable to access to the Business Portal during this time.

    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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    Last modified: 04 Nov 2020QC 64109