It is crucial to navigate super guarantee compliance and late payments. In this blog, we’ll explore important aspects of the Australian super guarantee system and what employers should do if they miss or are late with their super guarantee payments.

As an employer, it’s crucial to ensure that you pay your employees super guarantee contributions on time to the correct super fund. If you miss these payments or pay them late, there are certain steps you need to take to rectify the situation if you miss a payment or pay late.

What If You Forget to Pay the Super Guarantee on Time?

If you forget to pay the minimum super guarantee of an employee, on time and to the right super fund, then you are required to:

  • File a superannuation guarantee charge (SGC) statement to the ATO
  • And, pay the SGC amount to the ATO. This can be done within a month of the original due date. You can conveniently lodge the SGC statement through the ATO’s online services for business. This will help you avoid paying additional penalties.

Let’s consider Teddy who owns a novelty store. He missed the Super Guarantee payment for the quarter ending March 31st. Teddy knew he had to act swiftly to avoid penalties. He lodged an SGC statement within a month of the due date and set up a flexible payment plan.

Teddy’s timely action saved him from additional penalties and allowed him to manage the situation responsibly. Don’t forget, that an employee Super contribution is considered paid only when it’s received by the Super Fund. If you’re using a clearing house, make sure payments are processed prior to the due dates to avoid any issues. If you’ve made a late Super Guarantee payment, you might have options. You can offset the late payment against the SGC to reduce the shortfall and nominal interest components to do this. Ensure you’ve made the payment before the date of your original SGC assessment. You can also carry forward late payments under certain conditions provided there for the same employee. Within 12 months of the payment date, always stay informed about your obligations and make use of the resources available to you.

If you’re having trouble meeting your SG obligations, it’s important to communicate, make a voluntary disclosure and discuss your circumstances. Remember that the key is engagement and proactivity by taking the right steps and staying informed. You can ensure compliance with the super guarantee system and provide your employees with the benefits they deserve.

Lodging and Paying the SGC Statement

Due dates of super payments occur on a quarterly basis. To avoid paying the SGC, you are required to pay on time. If you can’t pay by the due date, you still have to file the SGC statement on time.

Why do You Need to File the SGC Statement on Time?

When you file on time, you can easily have access to the support services of the ATO and get help when you pay. Moreover, small business accountants can help with preparing and lodging SGC statements. However, they will not let you get into this situation if you have experienced accountants because they will pay a super guarantee on your behalf and on time to avoid you paying penalties.

How does the ATO Collect SGC Debts?

The ATO prioritises the unpaid collection of SGC debts. The ATO will work with you to identify outstanding amounts. The ATO can take strong action, in case you don’t engage with them and they may impose additional penalties on you.

If an employee reports you for not paying super, the ATO will investigate on their behalf. The ATO will keep them informed regarding the investigation and the status of their debt recovery actions. If they suspect that you have not met your obligations, the ATO may inform all your affected workers and any former employees.


The blog outlines the reasons for paying super guarantee on time and possible results if you forget to pay SG on time. Therefore, it is suggested to pay a super guarantee on time to avoid paying penalties. If you want more information, then you can get in touch with Reliable Melbourne Accountants.

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