Your super guarantee reporting obligations
We rely on accurate and complete Single Touch Payroll (STP) reporting to determine if you are meeting your super guarantee (SG) obligations. We do this by matching SG liabilities you report to us with contribution data provided to us by super funds. We use this information to detect any non-payment, under-payment or late payment of SG.
Reporting correctly
It is important that the employee and payroll information you report to us through STP and super funds is correct. We may need to contact you if the information indicates you have not met your SG obligations, or we can’t match your information due to reporting errors. This may include conducting an audit.
Tips to get it right
Here are some simple tips to help ensure your SG reporting is correct:
- Check your STP information is accurate and up to date for all your employees.
- Include the correct payment date and submit your report on time. Otherwise, we may not match the correct pay periods.
- Ensure you record and report a valid tax file number (TFN) for your eligible employees.
- If you need to use a substitute TFN in your STP reporting, use it appropriately and update with the correct details when necessary. See what to do if a TFN is not provided or incorrect.
- Ensure you include the employee's TFN when paying super contributions to their super fund.
- Make sure you provide the correct Australian business number (ABN) in your STP and fund reporting.
- If you make super contributions to a fund without including your ABN, or if the ABN you provide differs from the one used in your STP reporting, we may be unable to match these contributions to you or your employees.
- Make sure you are regularly checking for STP and super contribution error messaging.
- If you receive an error message regarding your STP reporting or super contribution, address these issues as quickly as possible. Refer to STP reporting issues and errors for what to do if you find any issues.
- Ensure you are SuperStream compliant to assist your employees' super funds to report contributions to us correctly.
These few simple steps will increase our ability to match contributions to your employees. This will reduce the need for us to contact you unnecessarily about your SG obligations.