ATO Superannuation Compliance

(extract from the ATO 16 January 2019)

Paying superannuation to your employees is an important part of being an employer.

We are here to assist in meeting your obligations but the ATO are keeping a better track of who is and who is not paying employee super.

Did you know that if you miss a payment, super guarantee charge (SGC) may apply, and you will need to lodge an SGC statement the following month. SGC is also non-deductible, which means you lose the deduction in your business.

Even if you pay SG at a later date, SGC may still apply. If you think you may be at risk of getting behind with SG payments, contact us as soon as possible so we can work with you to get you back on track.

Some simple steps to paying the correct amount and pay on time as it is an important part of being an employer.

Super provides income for your workers in retirement so here’s how to run a quick check of your super obligations to make sure you’ve got everything sorted.

  • Check you’re paying super to all eligible workers.
    • Some contractors may be entitled to super.


  • Check you’re paying the right amount.
    • Currently you need to pay a minimum of 9.5% of their ordinary time earnings.


  • Check you’re paying on time.
    • It’s tax deductible against your business income.
    • At a minimum, pay super quarterly by the 28th day after the end of the quarter….

30 September, 31 December, 31 March and 30 June

    • If you don’t pay on time, you need to pay a superannuation guarantee charge, which is not tax deductible.


  • Check you’re paying to the right place.
    • Pay super into your worker’s fund of choice.
    • If they haven’t given you the details, pay it into your default fund.


  • Check you’re paying the right way.
    • Pay the SuperStream way – where both payments and data are sent electronically in a standard format.
    • You may be able to use the free Small Business Super Clearing House to distribute payments to your employees’ super funds.
    • Single Touch Payroll is the next step in streamlining your payroll reporting.


  • Check you’re keeping accurate records.
    • Keep evidence to show you’ve met your obligations.

Employing people involves lots of obligations, including superannuation. We have the tools and calculators to help you get it right.