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Your employer is required to make contributions into your super account on a regular basis.
So what can you do if they don’t pay? The short answer is report them to the ATO, but it’s worth understanding a bit about the system before you hit the phone or the keyboard.
What contributions should my employer be making?
The main super contribution your employer should be paying to your super fund is the Superannuation Guarantee (SG).
Every employer must pay this contribution to their eligible employees as part of their wages and salary package. The current SG rate is 10% (in 2021–22).
You can learn more about whether you are eligible for the Superannuation Guarantee and how it’s calculated in the SuperGuide article Superannuation Guarantee (SG) contributions rate and rules.
In addition, if you have set up a salary-sacrifice arrangement with your employer, regular salary-sacrifice amounts should also be appearing in your super account.
When should SG payments be made?
Your employer must pay their SG contributions at least four times a year in line with the quarterly due dates.
|Quarter||Period||SG contribution due date||SG statement & charge due date|
|1||1 July – 30 September||28 October||28 November|
|2||1 October – 31 December||28 January||28 February|
|3||1 January – 31 March||28 April||28 May|
|4||1 April – 30 June||28 July||28 August|
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.
Alternatively, most super funds allow you to check the latest transactions in your super account online. Simply log into your super account and check to see if regular or quarterly SG contributions appear on your transaction list.
What can I do if my employer is not paying SG contributions?
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.
You can also use the web tool to let the ATO know your employer has paid your super late or has paid your super into the incorrect super fund.
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).
Your employer’s ABN is usually on your last payment summary or payslip, or on your employer’s letterhead. If you don’t have these documents, you can use the government’s Australian Business Register ABN Lookup tool to search for your employer’s ABN.
You can also call the ATO on 1800 060 062 to make a confidential tip-off if you want to keep your identity confidential.
SG amnesty for employers
Under the current law, if your employer misses an SG payment or doesn’t pay on time, it is required to lodge an SG charge statement and pay a late fee.
To encourage employers to get their super affairs in order, the federal government introduced a one-off SG Amnesty in 2020. The one-off amnesty period was designed to provide an opportunity for employers to correct past SG non-compliance without having to pay a penalty.
The six-month amnesty ran until 7 September 2020 and permitted employers to disclose and pay missing SG contributions for their employees for any quarter from 1 July 1992 to 31 March 2018.
Employers taking advantage of the amnesty did not pay the normal interest, administration charges and non-payment penalties of up to 200%. They were also able to claim a tax deduction for any outstanding SG payments made by 7 September 2020.
The end of the SG Amnesty period is likely to see the ATO undertaking more forceful action in relation to employers’ SG obligations. Following the introduction of the new Single Touch Payroll (STP) reporting system, the ATO now receives much more up-to-date information on payment of employee entitlements and the regulator has announced it will be using this information to identify employers who aren’t meeting their obligations.