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The Superannuation Guarantee (SG) is the name for the contribution your employer makes to your super fund on your behalf. You can learn more about whether you are eligible for the Superannuation Guarantee, and how it is calculated in the SuperGuide article Your simple guide to Superannuation Guarantee (SG) contributions.
Your employer must pay their SG contributions at least four times a year in line with the quarterly due dates.
Due dates for employers to pay SG contributions
Payment due date to super fund
Lodgment due date to the ATO
1 July – 30 September
1 October – 31 December
1 January – 31 March
1 April – 30 June
How do I check my SG is being paid?
The simplest way to check whether your employer has paid your SG contributions into your super account is to contact your super fund. The super fund will be able to provide you with updated information on all the payments made into your super account.
Warning: It’s essential to check the SG contributions that have been made into your super account on a regular basis, as the current reporting obligations and quarterly payment schedules for employers mean many employers don’t meet their SG payment obligations in a timely fashion.
Some employers fail to make payments at all – particularly if the business is having financial problems – and if it ceases trading, you could miss out on contributions that are rightfully yours.
If you believe your employer has not made contributions on your behalf or has not been paying enough SG, you can use the ATO’s web tool – Report Unpaid Super Contributions From My Employer – to let the ATO know. The situation will then be investigated by the ATO based on the information you provide. The web tool can also be used if your employer has paid your super late, or paid your super into the incorrect super fund.
Note: The ATO can only investigate problems with unpaid super after the lodgment due date to the ATO has passed. So if you think your employer has not paid your SG contributions in a particular quarter, the ATO will not investigate until after the lodgment deadline for that quarter (see table above).
To report unpaid super contributions by your employer, you will need to provide your personal details (including your Tax File Number), the period you are checking and your employer’s details, including their Australian Business Number (ABN). The ABN is usually on your last payment summary or payslip, or on your employer’s letterhead.
You can also call the ATO on 13 10 20 to check whether your SG contributions have been paid, but you must wait until after the lodgment deadline.
Note: If you have the right to choose your own super fund, your employer must give you a standard choice form within 28 days of starting work and must make the required SG payments into your super account.
If you do not have the right to choose your super fund, your employer must pay your compulsory SG contributions into the super fund specified in the industrial award (or enterprise bargaining agreement) covering your employment arrangements.
Proposed SG amnesty for employers
Under the current law, if your employer misses an SG payment or does not pay on time, it is required to lodge an SG charge statement and pay a late fee. The government has proposed to implement an SG Amnesty as a one-off opportunity for employers to correct past SG non-compliance without paying a penalty.
The proposed amnesty is intended to be available for 12 months from 24 May 2018 to 23 May 2019. Although it is not yet enacted, it will be backdated to 24 May 2018 and will apply to any employer who came forward from that date.
Although the draft legislation was submitted in May 2018, the proposed Superannuation Guarantee Amnesty bill was not enacted when Parliament concluded on 22 February 2019.
Learn more about the Superannuation Guarantee in the following SuperGuide articles: