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.

Acctweb

Want to know more?

Do you have a question about something you've read in this article? Need more information? Want to book an appointment? Simply let us know below and we'll get back to you ASAP.

Disclaimer

In the preparation of this website every effort has been made to provide accurate and timely information. However, errors can occur and applicable laws and regulations may change.

The information contained in the site is general and is not intended to serve as advice. No warranty is given as to the reliability of any information.

Users are encouraged to consult with professional advisers for advice before making any decisions that affect their own interests.

Bourke O’Brien Kennedy disclaims all and any liability to any person as to the consequences of anything done or omitted to be done by any person in reliance whether wholly or partially, upon any information contained in this website.

Links on this website are to resources managed by other parties over whom Bourke O’Brien Kennedy has no control. As such, Bourke O’Brien Kennedy accepts no responsibility as to the accuracy of any statement, opinion or advice contained in any of the supplied information and readers should rely on their own enquiries before making any decisions affecting their own interests.

Privacy Policy

We will only use the information you provide to us to respond to your requests and provide you with information about Bourke O’Brien Kennedy services.

Whenever you receive information from us electronically, you will always have an opportunity to request not to receive the information again and your wishes will be respected.

If you send us a curriculum vitae (CV) to apply for a position with Bourke O’Brien Kennedy, we will only use that information to consider you for available opportunities.

We do not share personal information with third parties except as necessary to carry out our business or as required by law or other processes. We do not sell personal information. All personnel with access to personal information ensure to maintain its confidentiality.

If you have questions or comments about anything to do with our website, please do not hesitate to contact us at bok@bok.com.au