Super guarantee employer obligations | Essentials to strengthen your small business

Course overview

As an employer it’s important to understand your super guarantee responsibilities. Knowing which of your employees are eligible for super guarantee, and how to calculate, lodge and pay it will help you avoid costly penalties.

Overview of superannuation

6 mins

What is superannuation?	0%
Australian Government retirement income policy	0%
Retirement income system	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%
Independent contractors	0%
Domestic workers	0%
Employees working overseas	0%
If you’re self employed	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 superannuation guarantee charge statement	0%
Using the super guarantee charge calculator tools	0%
Lodging the superannuation 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 (known as 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%