The ATO works with employers by providing tools and calculators to help them understand and meet their super guarantee obligations and 'get it right'.

They base their compliance approach on the relevant facts and circumstances of each case. The ATO supports employers who engage with them and want to get things right. They take firmer action for those unwilling to meet their super obligations.

In some cases, an employer may be subject to a super guarantee audit.

If you're unsure about what action to take for your situation, phone the ATO on 13 10 20.