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  • Super changes protecting employees’ entitlements

    Several measures under the Treasury Laws Amendment (2018 Measures No.4) Bill 2018 take effect from 1 April 2019. They're designed to help reduce the super guarantee (SG) gap, protect employees’ super entitlements and strengthen our powers to recover unpaid super.

    In particular:

    • Changes to disclosure laws allow us to disclose information to employees about an employers’ failure, or suspected failure, to meet their SG obligations, and our efforts to recover these amounts.
    • A free, voluntary, online education course (with assessment) is available to help employers understand and meet their SG obligations.
    • Education directions allow us to direct employers who don't meet their SG obligations, to complete the online education course.
    • Strengthened debt collection mechanisms allow us to:
      • direct employers to pay unpaid SG
      • hold business owners personally liable for amounts owing via enhanced director penalties powers
      • remove the three-month period before director penalties are ‘locked down’
      • apply for a court order to compel an employer to comply with a security deposit requirement.

    These new measures, combined with more real-time reporting data, allow us to better identify non-compliant employers and recover unpaid SG.

    We encourage you to notify us of non-complying employers.

    If those employers are receptive to your contact, you could make them aware of the online course, and the benefits it might provide to them, prior to the ATO contacting them/directing them to complete it.

    See also:

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      Last modified: 10 Apr 2019QC 58532