Did you pay your superannuation guarantee payment late?

After the Christmas and new year break, it is quite possible that some employers may have missed the due date for the December 2022 quarter superannuation guarantee contributions (SCG) payment of 29th January 2023.

If this the case, then you are also will also need to ensure that you prepare and lodge a Super Guarantee charge statement to the Australian Taxation Office by the due date of 28 th February 2023.

The statement will include any super guarantee shortfall amounts, nominal interest of 10% per annum and administration fees of $20 per employee, per quarter. The statement is required even if you paid
your SCG obligations after the due date. Any later payments can be offset on your final liability or can be used to offset future payments.

This statement can be prepared on Online Services portal, completing a SGC statement spreadsheet or printing and mailing the pdf version of the SGC statement (although the ATO recommends online or spreadsheet methods). If you require assistance with the calculation, there re SCG calculator tools on the ATO website.

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