Super guarantee employer obligations | Essentials to strengthen your small business

Circumstances where penalties are applied

Employers who don't pay the right amount of super contributions to the right super fund by the due date are:

required to lodge a Super guarantee charge statement
liable for the super guarantee charge.

Super guarantee employer obligations

Overview of superannuation

6 mins

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

Working out if you have to pay super

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%

Setting up super for your employees

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%

Calculating super guarantee

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%

Paying super contributions

7 mins

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

Rectifying late payments

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%

Reducing the risk of penalties

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%

Assessment instructions

1 mins

Information for employers directed to complete this course	0%

Related courses

1 mins

Related courses	0%

Course Feedback

Course Feedback	0%