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Have you missed super payments to employees?

Have you been finding it hard to keep up with the regular superannuation payments you need to make to your staff?

If you have missed staff super payments, or have been unable to pay in full during the quarter ending 30 June 2020, you’ll need to lodge a superannuation guarantee charge (SGC) statement with the Australian Taxation Office (ATO) by 28 August 2020 to avoid penalties.

By law, the ATO is unable to extend the due date to pay super. If you miss the 30 June deadline, or were unable to pay the full amount, you must calculate the super guarantee charge you owe and lodge SGC statement - even if you're unable to pay your staff’s super in full. It's important to know that SGC is calculated differently to the regular SG contributions you pay.

You can lodge an SGC statement through the ATO’s business portal by either:

  • using the SGC calculator
  • completing the SGC spreadsheet and attaching it using the mail function

The ATO will work with you to set up a payment plan that suits your circumstances.

Don't forget:

  • Even if you use Single touch Payroll (STP), you’ll need to lodge a SGC statement to report unpaid super.
  • To access the business portal you'll need your myGovID.

If you need further assistance managing your tax and super obligations, you can contact the ATO’s emergency support infoline on 1800 806 218 or speak to your accountant or tax professional.

More information

Visit the ATO website to find out how to lodge and pay your super guarantee charge and super guarantee charges.

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