For further help managing your tax and super obligations, contact our Emergency Support Infoline on 1800 806 218 or speak with a trusted tax adviser. Under the amnesty the penalty is waived. Attach by Mail in the Business Portal or Online services for agents. If you need further assistance managing your tax and super obligations, you can contact the ATO’s emergency support infoline on 1800 806 218 or speak to your accountant or tax professional. If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice. If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take. Speak to your financial advisor if you have questions about the superannuation guarantee charge or need help lodging an SGC statement. The ATO will work with you to set up a payment plan that suits your circumstances. BAS Agent Authority to Lodge SGC Statement A requirement of each registered Agent is to create and retain proof of the authority to electronically lodge any ATO form on behalf of a client, including the Superannuation Guarantee Charge Statement. It will allow the employer to electronically save the SGC statement for their records and will inform them of the payment amount, due date and payment options including BPAY and Credit Card. To assist you, the ATO has a detailed information guide with worksheets ( Completing your Superannuation Guarantee Charge Statement – Quarterly ) available to help you work through the calculation process. In the event of late payment, you should complete and lodge a SGC statement and pay the amount to the Tax Office rather than the super fund . The below is from the information on how to lodge an online SG amendment.. You can use the SGC calculator on the Business portal (if you're lodging electronically) or SGC statement and calculator tool on our website (if you're lodging via paper) that will step you through a series of questions to help you work out how much you're required to pay. This late payment offset election is made in the SGC statement. You can lodge an SGC statement through the ATO Business Portal by either: using the SGC calculator; completing the SGC spreadsheet and attaching it using the mail function; The ATO will work with you to set up a payment plan that suits your circumstances. This is clearly marked. What you need to do. The ATO says that lodging SGC statements electronically via the Business Portal allows users to: You can lodge an SGC statement through the ATO Business Portal by either: using the SGC calculator; completing the SGC spreadsheet and attaching it using the mail function; The ATO will work with you to set up a payment plan that suits your circumstances. The ATO will review all disclosures received between 24 May 2018 and 6 … Superannuation Guarantee Charge is not tax deductible, see the ATO website. select Lodge SGC statement as the subject. The SGC forms can be found at this ATO link. Alternatively, a registered tax agent can also lodge on your behalf. Add the quarter again and report the correct amount for that employee. This tool completes the form based on a series of questions, and then can be printed and posted to the ATO. By lodging an SGC statement within a month of the quarterly due date, you will avoid additional penalties. Some of the information on this website applies to a specific financial year. Update: The ATO says that, currently (as of July 2015), “the online option for lodging super guarantee charge statement is temporarily unavailable while we are working on improving our electronic services.”. It is important to be mindful that SGC will apply where: an employer fails to pay an employee’s SG contribution by the due date; or; where the SG contribution payment has been made late, but the employer fails to lodge a superannuation guarantee statement with the ATO by the due date. Through the Business portal – Use the SGC statement and calculator tool. The ATO Business Portal “is a secure website for managing your business tax affairs.” Lodging an SGC statement through the Business Portal requires an AUSkey and an ABN. The SGC is made up of the original super contribution (9.5%) plus interest & penalties. 1 Where you intend on submitting the SGC statement via portal mail, please ensure that the Date of lodgment field reflects the date the form is attached to a portal mail message and sent to the ATO. However an amount offset against the SGC is not tax deductible, and can’t be counted as a pre-payment of super guarantee. Payments of SGC made to the ATO after 24 May 2018 and before 11.59pm on 7 September 2020 will be tax deductible. An SGC statement must be lodged if there is a super guarantee or choice shortfall for any quarter, i.e. In the Business Portal or Online services for agents if you’re a registered tax or BAS agent, you can download and lodge a spreadsheet version (XLS, 525KB) This link will download a file of the SGC statement . if you use Single Touch Payroll (STP), you still need to lodge an SGC statement for unpaid super. to access the Business Portal you need your myGovID. by completing the spreadsheet version. If you're a tax professional you can lodge the SGC statement through Online services for agents: go into Practice mail and select New; select Superannuation as the topic; select Lodge SGC statement as the subject; attach the relevant files. Setup mygov and link to ATO online services, Amounts you don't need to include as income, Occupation and industry specific income and work-related expenses, Financial difficulties and serious hardship, Instalment notices for GST and PAYG instalments, Your obligations to workers and independent contractors, Encouraging NFP participation in the tax system, Australian Charities and Not-for-profits Commission, Departing Australia Superannuation Payment, Small Business Superannuation Clearing House, Annual report and other reporting to Parliament, Complying with procurement policy and legislation, View your reports for Single Touch Payroll, Access the Small Business Superannuation Clearing House, Single Touch Payroll - exemptions and deferral requests, myGovID and Relationship Authorisation Manager, Aboriginal and Torres Strait Islander people, prepare, lodge and revise activity statements, view statements of account and find your payment reference number (PRN), view your Single Touch Payroll (STP) reports, request a refund or transfer funds between accounts, update your business registration details, including email addresses, register for goods and services tax (GST) and pay as you go (PAYG) withholding, access the Small Business Superannuation Clearing House (SBSCH). While the law requires employers to lodge an SGC statement, if they do not make the required amount of super contributions to a super fund by the end of the contribution cut-off date, the ATO may not check the current compliance of those employers who are viewed as low risk (as a result of having a good compliance history) and who have appropriately compensated their employees. SGC statements are still required to be lodged even if SG contributions are late or underpaid. Superannuation Guarantee Charge statement calculator and tool, electronically submit the SGC statement to the ATO and save a copy for your records. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. Speak to … This includes signed authority by a client authorising you to lodge with the tax office in any form but You can lodge an SGC statement through the Business Portal by either: using the SGC calculator; completing the SGC spreadsheet and attaching it using the mail function. You can lodge statements for your own business or a business you work for, and if you’re a BAS agent or tax agent you can lodge statements for your clients too. Employers who lodge a Superannuation Guarantee Charge Statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. 2 Where you are unable to submit the SGC statement electronically, you may need to set You can lodge your SGC Statement electronically using the SGC calculator in the ATO’s Business Portal or by completing the Superannuation Guarantee Charge Statement – Quarterly form. A copy of the Superannuation guarantee charge statement – quarterly (NAT 9599) can be found on the ATO website here. Want to be kept up-to-date with SMSF and Superannuation changes – why not subscribe to our Newsletter? Please be aware of the disadvantages if super contributions are not paid on time and the SGC applies. You would lodge the correct figures ($250 in your example). Please read our Terms and Conditions of Use. In January 2015, the Australian Taxation Office (ATO) announced the option to lodge Super Guarantee Charge (SGC) statements electronically via the Business Portal. If you miss the due date or were unable to pay in full, you will need to lodge an SGC statement with the ATO. Don't forget: Even if you use STP, you still need to lodge a SGC statement to report unpaid super. The full SGC calculation – including interest – must be calculated, and the amount paid late to the super fund can offset the shortfall amounts. 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