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  • How to lodge and pay your super guarantee charge

    The following explains how to calculate and lodge your super guarantee charge (SGC) where you've identified you need to pay this on behalf of your employees.

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    How to lodge

    You can lodge an SGC statement:

    • electronically using the SGC calculator in the Business Portal, or
    • by completing the spreadsheet version and attaching it using the mail function in the Tax Agent, BAS Agent or Business portals.

    Electronic lodgment

    To lodge an SGC statement electronically, use the SGC calculator in the Business Portal. Refer to Super guarantee charge statement – Business Portal HelpExternal Link for assistance.

    The calculator will ask a series of questions to work out if you're required to pay the SGC for your employees, and calculate the amounts payable. The calculator will also electronically lodge your SGC statement with us.

    Next step:

    Spreadsheet version

    Users of the Tax Agent Portal, BAS Agent Portal and Business Portal (including insolvency practitioners) can complete and lodge the spreadsheet version (XLS 63KB)This link will download a file of the SGC statement as an attachment, using the 'Mail' function.

    To ensure the SGC statement is received and processed, select 'New Message':

    • Topic: Superannuation
    • Subject: Lodge SGC statement

    You will need to prepare one SGC statement per quarter. Outbound messages can have up to six attachments totalling no more than 4MB. Spreadsheet attachments should be saved in .xls format.

    Notes

    • The spreadsheet will not automatically calculate your SG shortfall, but it will calculate the nominal interest component up until the date the form is completed.
    • If you need a more accessible version you can use the SGC statement and calculator tool to help you complete an SGC statement.

    Registering for the Business Portal

    To register for the Business Portal if you don’t already have access, take the following steps:

    • Register for an AUSkeyExternal Link with the Australian Business Register
    • Install AUSkey software via the activation email you receive upon successful registration
    • Activate your AUSkey by entering your activation code, confirming your details and creating a password
    • Use these details to log in to the Business PortalExternal Link

    Alternatively, if you're a sole trader you can set up a myGov account and link this to the Business Portal using Manage ABN Connections.

    See also:

    Use Access Manager to provide access to a third party

    Once you've obtained an Administrator AUSkeyExternal Link or connected your myGov account with Administrator access, you'll be able to use Access Manager.

    This will allow you to delegate access to a third party, such as your bookkeeper or tax agent, to deal with your super guarantee obligations.

    To appoint another business to act on your behalf, take the following steps within Access Manager:

    • select Who has access to my business from the left-hand menu
    • select Appoint new business from the blue menu bar
    • enter the ABN for the business you want to appoint
    • select Continue
    • select the relevant permission in Access Manager
      • go to ATO Transactions
      • click in the boxes to select Prepare and/or Lodge beside Super guarantee charge statement (The Select all and Clear all buttons above the list can be used to select and clear all permissions for the user.)
    • select Save

    Once you've completed these steps, all administrators within the appointed business will automatically be given the permissions you have assigned. Access Manager also allows you to modify or remove these permissions at any time.

    It is the responsibility of the administrators of the appointed business to provide access to the relevant standard users in their business to act on your behalf.

    If you have authorised third-party access by allocating a standard AUSkey or connected myGov user with standard access for your business, you can use Access Manager to assign the appropriate permissions to the standard user. To do this:

    • select Access and permissions from the left-hand menu.
    • select the user in the table. If the user isn't listed, they need to log in to our online service (such as the portal). This creates a profile and the user will display in the table.
    • select the relevant permission in Access Manager.
      • go to ATO Transactions
      • click in the boxes to select Prepare and/or Lodge beside Super guarantee charge statement. The Select all and Clear all buttons above the list can be used to select or clear all permissions for the user.
    • select Save.

    Note: Once you assign permissions to standard users, anything they do within ATO online services is legally binding to your business.

    See also:

    How to pay

    Before making a payment, you'll need to obtain your payment reference number (PRN) by:

    • using the same PRN from any SGC-related notice or payment slip received from us for the same ABN
    • phoning 1800 815 886 between 8.00am–6.00pm, Monday to Friday, including where you need to request a new PRN for your SG Employer role. Make sure you have your ABN and contact details handy.

    Once you've obtained your PRN, refer to our payment options for further details.

    Late payments

    If you're unsure whether you've paid enough super on time for any of your employees or to the correct fund, check using the Super guarantee charge statement and calculator tool.

    When completing the statement, only include those employees for whom you're required to pay the SGC.

    If you've paid late:

    • you need to lodge SGC statements, and
    • you are liable for the SGC.

    You may be able to elect late payment offsets (LPO). An LPO can only be used for those contributions paid before an SGC assessment is raised.

    See also:

    Providing feedback

    We welcome your feedback on the SGC statement and calculator tool. You can provide feedback by filling in our ATO calculators feedback form.

    Last modified: 05 Mar 2019QC 56955