• Super guarantee charge statement

    Use this form if you are unsure whether you paid enough superannuation on time for any of your employees, or to the correct fund. You can use this form to calculate your total super guarantee charge (SGC) liability for any applicable employees and produce a statement that you can lodge electronically through the Business Portal.

    When you successfully submit a SGC statement, a lodgment confirmation receipt will be issued, with methods and codes for payment of the SGC liability.

    Get it done 

    Use the online Super guarantee charge statement
     

    Electronically lodged SGC statement

    The ATO is providing an online service enabling employers to report non-payment and late payment of the correct employee’s super guarantee entitlements.

    The SGC statement online form will ask a series of questions to determine if you will be required to pay the SGC for your employees, and calculate the amounts payable. This form will produce a statement that you can lodge electronically to the ATO.

    Attention

    This form will accept all employees in the same lodgment. There is no need for employers to report separately for each employee.

    You will also have the option to save and print the completed SGC statement. It is essential that employers save a copy of the SGC statement for their records.

    It is important you submit the statement as soon as possible because nominal interest will continue to accrue until a SGC statement is received by the ATO.

    The SGC statement online form can be started and then saved to complete at a later time, however you must resume the online form within 14 calendar days or the information will be lost.

    Your session in the online form can expire (time out) if you do not enter any details for a while – to preserve your data, you should limit your inactive time to less than 15 minutes.

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    Find out more 

    Frequently asked questions 

    Frequently asked questions

    Attention

    The answers provided below are a general guide to the questions you may have and do not specifically relate to your personal situation.

    You must check the information you have entered is correct, because the outcome derived from the online form depends on the accuracy of the information you provided.

    What does the online SGC statement do?

    The online form will ask you a series of questions to determine if you are required to pay the SGC for your employees, and calculate the amounts payable. This form will produce a statement that you lodge electronically to the ATO.

    You will also have the option to save and print the SGC statement. You should keep a copy of the statement for your records.

    Can I use the online employer SGC statement for all periods?

    You can use the online form to prepare an SGC statement for periods after 1 July 2003 if you did not:

    • pay sufficient super contributions for your eligible employees by the quarterly cut-off date, or
    • meet your choice of super fund obligations for the quarter.

    You cannot use this service if:

    • the period is prior to 1 July 2008 and your employee was paid super on a basis other than ordinary time earnings
       
    • the period is prior to 1 July 2003.

    In these instances, you need to complete a paper form
     

    What information will I need?

    We recommend you have the following information on hand before you start the online form:

    • employee details, such as tax file number (TFN), name and address
    • employee salary, wage and payment dates
    • employee super amounts and payment dates.

    Lodging an SGC statement

    Business Portal home page

    • Click on the 'Online forms' link located on the left-hand side menu.

    Online forms page

    • Select Super guarantee charge statement - quarterly link from the forms listed.

    Lodge SGC statement – things you need to know page

    • If you are starting a new SGC statement, click 'Start new form' located on the bottom right hand side of the page.
    • If you are resuming a saved SGC statement, click 'Resumed saved' form located on the bottom right hand side of the page.
    • A 'Delete form' option is available to delete a previously saved SGC statement
    Attention

    'Resumed saved form' and 'Delete' will only be available if a saved form is detected by the system.

    A saved SGC statement must be resumed within 14 calendar days or the information will be lost.

    Starting a new SGC statement

    Lodge SGC statement – employer details page

    • Fields on this page will be pre-populated from ATO data if available. You will need to check and update the details, if required.
    • Fields with a red asterisk denotes a mandatory field.
    • Once all required fields are completed, select 'Next'. If there are any errors on this page, you will be presented with the appropriate error message explaining the action that you need to undertake.

    Lodge SGC statement – employee details page

    On the employee details page, you should consider the following:

    • Select 'Add employee' to add your employee.
    • Complete the fields with the details of the employee and fund (if available).
    • Fields with a red asterisk denotes mandatory field.
    • Select 'Save' once all mandatory fields are completed; this will return you to the Lodge SGC Statement – employee details page.
    • Select 'Add quarter' to enter wage and super details of the employee.
    • Complete all mandatory fields.
    • Select 'Save quarter' once you have completed all information for the quarter.
    • If you wish to add more quarters for the employee, select 'Add quarter' again.
    • If you wish to add another employee, select 'Add employee'. You should be including all employees that you have not paid super for
    • Once you have added in all employees and their wage details, select 'Next' if you are ready to review your statement.
    Find out more 

    Hovering over the Help icon in the SGC statement will give you more information.

    If you need further details, the Super for employers may help.

    To complete details if you have paid any of your employee's super 

    • Use the Yes and No buttons to indicate whether you paid any super for your employee for the quarter specified
      • If you answer yes, you will be prompted to enter further details about the payment, including what type of fund you made the payment to and when you made the payment.
       
    • There is an OTE (ordinary time earnings) calculator embedded in this screen that enables you to enter the breakdown of all payments to your employee during the quarter.
    • The calculator will then export the ordinary time earnings amount into the OTE label.
    • You can claim a late payment offset (LPO) to reduce your super guarantee charge for amounts that you paid to the fund after the due date.
    • Legislative changes only allow a late payment offset for those contributions paid before a superannuation guarantee (SG) charge assessment is raised. For more information, refer to Missed and late payments.
    • Once you have completed all information for the quarter, select 'Save quarter.'
    • If there are any errors on this page, you will be presented with the appropriate error message explaining the action that you need to undertake.

    Lodge SGC statement – review and confirm page

    On the review and confirm page, you should consider the following:

    • Review the statement prior to submitting the form.
    • In the table at the top of this page, subtotals for each quarter can be expanded to show the reported employees and their totals – this can be done by clicking the plus button beside the applicable quarter.
    • If you need to change any details, select 'Back' (at the bottom of the page).
    • The number of all employees (for all quarters) includes a separate count for all employees for each quarter – for example, you have reported one employee but have reported two quarters for that employee; in this case, the count will appear as 2 for the number of all employees (for all quarters).
    • Subtotal (H + I) is the combined total of all quarters of SG shortfall (H) and Choice liability (I).
    • Nominal interest is interest accrued as a result of your late payment or non-payment of an employee’s super. It will continue to accrue until this SGC statement is lodged.
    • Administration component is retained by the ATO for the administrative costs of processing this SGC statement and distributing your employee's super.
    • Super guarantee charge is the combined total of the SG shortfall not paid by the due date, Choice liability (as shown in Subtotal (J)), Nominal interest (K) and Administration component (L).
    • Number of employees you are claiming a late payment offset for should match what is recorded on the table at the top of the page. You may need to expand the quarters to see all the information.
    • Total super guarantee charge payable is the amount you need to pay. It is the super guarantee charge (M) less late payment offset amounts (N).
    • If all the information on the statement is correct, the tick the Declaration to 'electronically sign' the SGC statement.
    • Only once the declaration is completed will you be able to select 'Submit'.

    Lodge SGC statement – receipt and payment details page

    On the receipt and payment details page, you should consider the following:

    • Upon successful lodgment, this page will show an ATO receipt number, a link that opens a print-friendly version of the lodged form, and payment methods.
    • Select 'View SGC statement' – quarterly link that is located under the ATO receipt number – this will open a print-friendly version of the statement in a new window. It is essential that you save a copy of this statement for your records. Use your browser's menu to save and/or print a copy of the statement.
    • The ATO receipt number and the payment methods information will be included on the copy of the statement that you save.
    • The payment methods section offers several different payment methods. You will need to quote your payment reference number below for most of these services.
    • Select 'Homepage'. This will return you to the Online form page to log out of the Business Portal.

    Can I pause while using the online form?

    Your session in the online form can expire (time out) if you do not enter any details for a while – to preserve your data, you should limit your inactive time to less than 15 minutes.

    Can I lodge an amendment online to an SGC statement?

    Yes. Amendments to SGC statement can be lodged using the online form in the same way as starting a new SGC statement.

    Get it done 
    • If adding additional employees, complete the SGC statement with only the additional employee information, wage and super amounts. Continue the statement as per usual to submit the form. When the statement is received by the ATO, our processing system will treat the statement as an amendment and add the employees to the appropriate quarter/s.
    • If removing incorrectly reported employees, complete the SGC statement with that employee's information. Once you add the quarter, you need to check the 'Incorrectly reported this employee' previously box. Selecting this option will the reset the SG shortfall, Choice and other calculated amounts for that employee to zero (0). Continue the statement as per usual to submit the form.
    • If you want to increase or decrease the wage or super amount for an employee, complete the SGC statement with that employee's information. Add the quarter again and report the correct amount for that employee. Continue the statement as per usual. When the statement is received by the ATO, our processing system will treat the statement as an amendment and reduce or increase the employer liability.
     


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