Superannuation Guarantee Charge (SGC) Statement

Issuing authority

Australian Taxation Office

Official source

How to apply

1. Determine which quarter(s) the super guarantee shortfall applies to and calculate the amount owed using the ATO's SGC Statement and Calculator Tool (available at ato.gov.au/calculators-and-tools/super-guarantee-charge-statement-and-calculator-tool).
2. Download and complete the SGC Statement (NAT 9599) — an Excel-based form that calculates the shortfall, nominal interest (10% p.a.) and $20 per-employee administration fee automatically.
3. Log in to ATO Online Services for Business (or Online Services for Individuals if a sole trader) via business.gov.au or myGov.
4. Navigate to Secure mail and upload or submit the completed SGC Statement; alternatively use the calculator tool to generate a PDF and lodge by post if online submission is unavailable.
5. Pay the total SGC liability to the ATO by the lodgment due date — one calendar month after the quarterly SG due date (e.g. for the Sep quarter due 28 Oct, SGC is due 28 Nov).
6. Retain copies of the completed statement and payment confirmation for at least five years.
7. Note: if you cannot pay in full by the due date, lodge the statement on time anyway to avoid the additional Part 7 penalty, then contact the ATO on 13 10 20 to arrange a payment plan.

Related topics

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