The Australian Taxation Office (ATO) has received an increase in notifications about employers not meeting super guarantee (SG) obligations.

If employers fail to meet their SG obligations, pay late, don’t pay in full or allocate to the wrong super fund, the ATO can be notified by employees. The ATO reviews every employee notification (EN) received and will pursue any outstanding amounts.

Once the ATO receives an EN about incorrect or missed contributions, they may notify other employees and can take firmer actions including the commencement of legal proceedings to recover amounts owed.

To meet SG obligations, avoid additional costs, penalties, and the need for employees to contact the ATO: 

  • pay employees their SG in full and on time by the quarterly due date
  • pay the correct super rate of 10.5%, which will increase to 11% on 1 July 2023
  • pay to your employees’ nominated funds.

If a discrepancy is discovered and employers are unable to pay in full, the ATO will work with them to establish a payment plan.

If businesses need assistance, have made a late payment or missed a payment, they can contact the ATO to find a solution.

For more information, visit the ATO’s website at ato.gov.au/superforemployers