Our super guarantee compliance results are here

Learn how the ATO has responded to the non-payment of super guarantee (SG) in 2024–25.

As an employer, you must pay your super guarantee (SG) contributions in full, on time, and to the right super fund for all your eligible employees. If you don’t do this, then you’ll need to pay the super guarantee charge (SGC) to the ATO. Paying SGC will cost you more than the super you should have paid, and it isn’t tax-deductible.

ATO take firm action on employers who don’t comply with their SG obligations and has published its Super guarantee annual employer compliance results.

This snapshot provides a transparent view of the actions the ATO has taken to protect employee super entitlements for 2024–25, including:

• finding that most employers are doing the right thing and meeting their super obligations – without intervention from us
• collecting and paying $1.10 billion of SGC entitlements into the super funds of approximately 613,000 employees – this is an 18% increase in SGC liabilities we collected and paid to funds and individuals when compared with the year before
• raising $1.73 billion in total SGC liabilities for approximately 855,000 employees – this was done through a mixture of proactive reminders, prompts and compliance actions as well as employer voluntary disclosures. It also included $209 million in additional penalties.

As an employer, you need to keep good records, pay accurately and on time.

ATO is committed to working with you to stay on track – there is a range of support resources to help you, including our simple checks for super success checklist and superannuation guarantee eligibility decision tool.

If you’ve missed a due date – act now. Lodge an SGC statement and pay the SGC to the ATO as soon as possible to avoid further penalties and interest.

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