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ATO Issuing Heavy Penalties for Late Super Payments

Updated: Apr 23, 2021

The ATO has been following up on late payments of employer Superannuation contributions and issuing a compulsory Super Guarantee Charge (SGC) without warning. Super Funds are automatically advising the ATO of any missed payments, even if they are just 1 day overdue. Read on below for the most common FAQ's.

The Super Guarantee Charge (SGC) is based on the following:

  • Superannuation Guarantee shortfalls (incl. choice liability calculated on wages/salaries)

  • 10% interest on unpaid amounts

  • Admin Fees of $20 per employee, per quarter

How Will The ATO Find Out If I Haven't Paid On Time?

  • Employees can report unpaid Super

  • Super Funds now report directly to the ATO when a late payment is received

  • The ATO can conduct internal investigations

How Can I Avoid The Penalties?

  • Lodge and Pay on time

  • Allow for payment processing times

  • We recommend that you pay at least 3 business days before the deadline

What are the Payment Deadlines?

What Happens If I Miss The Deadline?

  • You will need to lodge an SCG Statement to the ATO

  • Payment of the contribution will need to be made

  • Any late fees owing will need to be settled

Are there any further consequences to SGC debts?

  • Director penalty notices

  • Garnishee notices

  • Direction to pay SGC

To make an enquiry or for any further information, please contact our office on 02 4340 2415 or via email -

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