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  • Superannuation guarantee gap

    This information is about estimating the superannuation guarantee gap. This gap forms a part of our overall tax performance program.

    We recognise the importance of the super guarantee to the Australian community, and its vital role in providing for people’s retirement. Our role is to administer the super guarantee system and the super guarantee charge.

    We refer to the super guarantee gap as the net gap as it recognises the effects of our compliance activities. The gap without our compliance action is referred to as the gross gap.

    For 2018–19, we estimate a net gap of 3.8% or $2.5 billion. Overall, the gross gap of 5.4% indicates that employers are paying more than 94% of the super guarantee they are required to pay without intervention from us.

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      Last modified: 19 Oct 2021QC 57181