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Employers that actively engage with the ATO:
- maintain regular contact as required
- provide all information requested
- take any corrective action required.
The ATO is less likely to impose additional penalties for employers who engage with them and have a compliance history that demonstrates they have been generally compliant with their super obligations.
Last modified: 23 Sep 2022
Super guarantee employer obligations
| Steps | Progress | |||||
|---|---|---|---|---|---|---|
New employers |
1 mins | |||||
Overview of superannuation |
2 mins | |||||
Working out if you have to pay super |
4 mins | |||||
Setting up super for your employees |
7 mins | |||||
Calculating super guarantee |
3 mins | |||||
Paying super contributions |
5 mins | |||||
Late payments |
2 mins | |||||
Penalties |
2 mins | |||||
Related courses |
1 mins | |||||
Course feedback |
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