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  • Missed or underpaid super

    We acknowledge COVID-19 may continue to affect you and your clients. Some of your clients may have missed regular payments such as their employees' super guarantee (SG), or not paid in full.

    By law, we can't extend the due date to pay super. If your clients missed the 28 October due date or underpaid the SG for the quarter ended 30 September 2020, to meet their obligations and avoid penalties they must lodge a Superannuation guarantee charge statement by 28 November 2020, even if they can't pay in full. We can work with you to set up a payment plan that suits your clients' circumstances.

    You can lodge a Superannuation guarantee charge statement for your clients through Online services for agents. Complete the spreadsheet version of the statement and send it to us as an attachment using the Mail function.

    The superannuation guarantee charge for late or underpaid super is different to regular SG contributions. It is made up of:

    • SG shortfall amounts
    • interest on those amounts (currently 10%)
    • an administration fee of $20 per employee, per quarter.

    It is important to lodge the Superannuation guarantee charge statement on time. Significant penalties can apply if a statement isn't lodged by the due date.

    See also:

    Last modified: 02 Nov 2020QC 64102