Super guarantee employer obligations

Lodging the super guarantee charge statement

You must complete the Super guarantee charge statement and calculator tool and follow the lodgment instructions provided. You can lodge your completed Super guarantee charge statement spreadsheet through Online services for business or Online services for agents.

If you are unable to lodge electronically, phone the ATO on 13 10 20 for an alternative option.

6 mins

What is superannuation?	0%
Super guarantee employer obligations	0%
Activity	0%

7 mins

Who is eligible for super guarantee?	0%
Employees under 18	0%
Independent contractors	0%
Domestic workers	0%
If you’re self employed	0%
Employees working overseas	0%
How to check if your employees are eligible	0%
Activity	0%

10 mins

Step 1: Inform employees of your default super fund	0%
Step 2: Offer eligible employees a choice of fund	0%
Step 3: Provide an employee's TFN to their fund	0%
Step 4: Keep super guarantee employer records	0%
Activity	0%

8 mins

How to calculate super guarantee	0%
Amounts included in the calculation	0%
Using the super guarantee contributions calculator	0%
Case study – Calculating super guarantee for an employee	0%
Activity	0%

7 mins

Due dates for super payments	0%
Member personal super contributions	0%
Other contractual requirements	0%
SuperStream payment options	0%
Activity	0%

24 mins

Late payment of super	0%
Super guarantee charge and statement	0%
Due dates for super guarantee charge and statement	0%
Calculating the super guarantee charge	0%
Benefits of paying super guarantee on time	0%
Late payment and the late payment offset	0%
Completing the super guarantee charge statement	0%
Using the super guarantee charge statement and calculator tool	0%
Lodging the super guarantee charge statement	0%
Case study – Rectifying late payments	0%

9 mins

Engage and communicate with the ATO early	0%
How to actively engage with the ATO	0%
Having difficulty meeting your obligations?	0%
Circumstances where penalties are applied	0%
Additional super guarantee charge - the Part 7 penalty	0%
Employers unwilling to meet their obligations	0%
Penalties relating to super guarantee	0%
Amendments, objections, appeals and reviews	0%
Activity	0%

1 mins

Information for employers directed to complete this course	0%

1 mins

Related courses	0%

Course Feedback	0%