Super guarantee employer obligations

Additional super guarantee charge - the Part 7 penalty (archived)

Under Part 7 of the Superannuation Guarantee (Administration) Act 1992, additional penalties may be imposed on employers who fail to provide:

a Super guarantee charge statement for a quarter by the due date, or
information relevant to assessing their liability to pay the super guarantee charge (SGC) for a quarter after being requested to do so.

The maximum Part 7 penalty is 200% of the amount of the SGC payable.

1 mins

The super system is changing	0%
Payday Super	0%

2 mins

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

4 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%
Activity: working out if you have to pay super	0%

7 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: choosing a super fund	0%

3 mins

How to calculate super guarantee	0%
Activity: qualifying earnings	0%
Maximum contributions base	0%
Activity: calculating super guarantee	0%

5 mins

Paying super contributions on time	0%
Extended due dates	0%
Member personal super contributions	0%
SuperStream payment options	0%
Activity: super guarantee payments	0%

2 mins

Late payment of super	0%
Super guarantee charge (SGC)	0%
Due dates for super guarantee charge	0%

2 mins

Penalties relating to unpaid SGC	0%
Amendments, objections, appeals and reviews	0%
Activity: super guarantee penalties	0%

1 mins

Related courses	0%

Course feedback	0%