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Oops!... you’ve found a superannuation guarantee error

Hayley Lock, Stacey Biggar & Sam Gathercole discuss what factors the ATO will consider in determining the percentage of the Superannuation Guarantee Charge penalty to be remitted.

It’s not uncommon for employers to make a mistake when determining their Superannuation Guarantee (SG) obligations. In our experience, these are generally inadvertent and are caused by a combination of the complexity of SG law and payroll configurations that have not been reviewed regularly.  The SG Charge (SGC) penalty of up to 200 percent can quickly add up to a significant liability for employers who have failed to comply with their obligations. The Australian Taxation Office (ATO)...

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Authors: Hayley Lock, Stacey Biggar,

Sam Gathercole

Published Date: 04 August 2021

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