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  • Third parties reporting unpaid super

    Report unpaid super

    Note: Third parties do not include individual employees. Individual employees can visit Unpaid super from my employer if they think their employer isn’t paying their super guarantee contributions and they’d like to report them.

    Third parties, including super funds, unions, government agencies and tax professionals are encouraged to email SGThirdPartyReferrals@ato.gov.au to report employers that are not meeting their super guarantee (SG) or choice of fund obligations.

    Your email should include the following information:

    • employer ABN
    • employer name
    • nature of the complaint for example  
      • super not paid
      • not enough super paid
      • super paid late
      • no choice of fund
    • the dates that super non-compliance has been an issue.

    Other information to provide if available:

    • number of employees affected
    • whether employees received a payment summary from the employer
    • evidence or allegations that cash wages are being paid.

    We risk-assess all complaints received from third parties and determine appropriate action. This can include:

    • monitoring the employer’s compliance
    • requesting additional information from the third party or directly from the employer
    • starting a compliance review or audit into the matter.

    See also:

      Last modified: 20 Feb 2018QC 54220