Get the form
Download: Voluntary disclosure statement (NAT 75808, xls 72KB)For more information on voluntary disclosure statements, see Making a voluntary disclosure for Payday Super.
What you can do with this form
Use this form to make a voluntary disclosure of late or unpaid super guarantee contributions. This can reduce your final super guarantee charge.
Your voluntary disclosure statement must be lodged before you receive an assessment from us for the relevant QE day (the day you made a payment of qualifying earnings).
In the first year of Payday Super (for QE days from 1 July 2026 to 30 June 2027), we will not apply compliance resources to review the actions of employers who are considered low risk, even if they submit a voluntary disclosure statement. You can factor this into your decision about whether to lodge a voluntary disclosure statement in the first year of Payday Super.
For more information see Making a voluntary disclosure for Payday Super.
What you will need
You will need records that clearly show:
- how you calculated the individual super guarantee amounts for each employee
- that you offered your employees a choice of super fund
- the amount of super you paid for each employee to their chosen fund.
These records support the calculation of the individual base and final super guarantee shortfall totals included in your voluntary disclosure statement for the QE day.
We may need to contact you for further information. It is important that you keep these records so you can provide them if requested.
How to complete a voluntary disclosure statement
Instructions for how to calculate super guarantee shortfalls and complete a voluntary disclosure statement are included with the form. You will need to:
- confirm the QE day (the day you made a payment of qualifying earnings) that you are providing the statement for is between 1 July 2026 and 30 June 2027
- identify all employees whose super guarantee was not paid in full, on time, or to the correct fund
- calculate each employee’s
- individual base super guarantee shortfall
- individual final super guarantee shortfall
- non-choice contributions for the QE day
- total for all amounts and enter the final figures in the appropriate fields
- complete all applicable fields, noting some fields are mandatory
- save the statement as ‘VDS – QE day DD.MM.YYYY’ (example: VDS – QE day 01.08.2026)
- submit one voluntary disclosure statement for each QE day.
Type of voluntary disclosure statement
Select whether the voluntary disclosure statement is an original or amended statement.
- Original statement – this is the first statement that you have made to us for the QE day.
- Amended statement – you are correcting information you have previously submitted in a voluntary disclosure statement to us for the QE day. An amended statement will replace the existing original statement. You can only submit an amended voluntary disclosure statement if we have not made an assessment of your super guarantee charge for a QE day.
If you have received an assessment of super guarantee charge for a QE day and believe the liability is higher than assessed, you may use the same form to request an amendment of your assessment.
QE day
The QE day is the day you make a payment of qualifying earnings to your employees (also known as payday).
Enter the QE day (between 1 July 2026 and 30 June 2027) when an employee’s super contributions were not received by their super fund on time, in full or by the correct fund.
Individual base super guarantee shortfall
Enter the total individual base super guarantee shortfall for all impacted employees for the QE day. The individual base super guarantee shortfall is the individual super guarantee amount (12% of qualifying earnings), less any on-time contributions.
For information about completing employee level calculations of individual base super guarantee shortfall, see What happens if you don't pay super correctly.
Example: individual base super guarantee shortfall
Floating Vessels Pty Ltd employs 3 people: Ivy, Jerry and Ollie. On one QE day, each employee receives $1,000 in qualifying earnings.
The minimum super guarantee for each employee for that QE day is $120:
12% × $1,000 = $120
For Ivy, Floating Vessels Pty Ltd pays $120 to her super fund, and it is received within 7 business days after the QE day, so it counts as an on-time contribution.
For Jerry and Ollie, no super contribution is received by their funds within 7 business days after the QE day.
Floating Vessels Pty Ltd’s total individual base super guarantee shortfall for the QE day is the total of contributions that were not made on time:
Jerry $120 + Ollie $120 = $240
Floating Vessels Pty Ltd’s payroll officer records on their voluntary disclosure statement that the company’s individual base super guarantee shortfall for that QE day is $240. This number represents only what is missing after counting on-time payments and before considering any late payments.
Total employees impacted is 2.
End of example
Individual final super guarantee shortfall
Enter the total individual final super guarantee shortfall for all impacted employees for the QE day. The individual final super guarantee shortfall is the employee’s individual base super guarantee shortfall, minus any late eligible contributions.
For information about completing employee level calculations of individual final super guarantee shortfall, see What happens if you don't pay super correctly.
Example: individual final super guarantee shortfall
Floating Vessels Pty Ltd made late contributions to Jerry and Ollie’s super funds 50 business days after the QE day:
Jerry $100 + Ollie $50 = $150 late contributions
These late contributions are deducted from the individual base super guarantee shortfall to calculate the final super guarantee shortfall for the QE day:
Base super guarantee shortfall = $240
Eligible late contributions = $150
Total individual final super guarantee shortfall = $90 ($240 – $150)
The company reports the $90 at the Individual final super guarantee shortfall label in their voluntary disclosure statement.
Total employees impacted is 2.
End of exampleNon-choice contributions
Enter the total non-choice contributions for all impacted employees for the QE day (the day you make a payment of qualifying earnings). The total non-choice contributions is the value of contributions that did not comply with the choice of fund requirements for your employees.
Example: non-choice contributions
While Floating Vessels Pty Ltd made a contribution of $120 for their employee Ivy on time, the contribution was not made to Ivy’s chosen fund.
The super contributions for Jerry and Ollie for the QE day were correctly made to the employees’ chosen funds.
The total recorded non-choice contributions for the QE day is $120. This is the value of contributions made to the wrong fund for Ivy.
The company reports the $120 at the Non-choice contributions label in their voluntary disclosure statement.
Total employees impacted is 1.
End of example
Declaration tab
The declaration will need to be signed if you cannot submit the voluntary disclosure statement through our online services.
If you lodge the statement through our online services a physical signature is not required, as the login authentication is accepted as an electronic signature.
How to lodge a voluntary disclosure statement
- Lodge online using:
- Access the Secure Mail or Practice Mail function and select New Message.
- Select the Superannuation topic and Lodge Payday Super Voluntary Disclosure Statement subject.
- Attach the voluntary disclosure statement:
- Save the statement as 'VDS - QE Day DD.MM.YY' (Example: VDS - QE day 01.08.2026).
- Only attach xls, xlsx, xltx, and pdf files to the secure message.
- Secure mail messages allow for a maximum of 6 attachments. Each attachment must be 6MB or less.
- Do not attach ZIP folders.
- Do not attach fund payment evidence or payroll information to the secure message.
- Submit the mail message.
If you cannot lodge online, mail your signed and completed voluntary disclosure statement to:
Australian Taxation Office
PO Box 3578
ALBURY NSW 2640
How to correct a submitted voluntary disclosure statement
If you need to correct a voluntary disclosure statement lodged for a QE day in the first year of Payday Super (1 July 2026 to 30 June 2027), use the Voluntary disclosure statement form to lodge an amended statement. An amended voluntary disclosure statement can only be lodged if you have not received a notice of assessment for that QE day. If you have received a notice of assessment, you can use the same form if you wish to increase the amount of individual base or final super guarantee shortfall you reported.
When submitting an amendment for a previously lodged voluntary disclosure statement, include all employee totals for a QE day, in one statement. The amended voluntary disclosure statement will replace the original.