Super guarantee charge (SGC)

Super guarantee employer obligations

Steps Progress

New employers

 1 mins

The super system is changing

0%

Payday Super

0%

Overview of superannuation

 2 mins

What is superannuation?

0%

Super guarantee employer obligations

0%

Activity: what is superannuation

0%

Working out if you have to pay super

 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%

Setting up super for your employees

 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%

Calculating super guarantee

 3 mins

How to calculate super guarantee

0%

Activity: qualifying earnings

0%

Maximum contributions base

0%

Activity: calculating super guarantee

0%

Paying super contributions

 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%

Late payments

 2 mins

Late payment of super

0%

Super guarantee charge (SGC)

0%

Late payment penalty

0%

Penalties

 2 mins

Penalties relating to unpaid SGC

0%

Amendments, objections, appeals and reviews

0%

Activity: super guarantee penalties

0%

Related courses

 1 mins

Related courses

0%

Course feedback

Course feedback

0%