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
Hot Issues
- 2026 Year-End Tax Planning Guide – Part 1
- 2026 Year-End Tax Planning Guide – Part 2
- PAYDAY SUPER STARTS 1 JULY 2026 – Planning guides
- Payday Super: 6 Things Small Businesses Need to Know
- SMEs to be hit hardest by new trust tax reforms
- 6 tips to help businesses avoid financial difficulties
- Managing your mental health and wellbeing during times of uncertainty
- Check out what Uses the Most Internet Traffic: Data from 1994 to 2026
- Key tax changes and measures from the 2026 Federal Budget
- Federal budget 2026: Winners and losers
- A breakdown of 2026-27 Federal Budget Themes and Papers.
- ATO reminds practitioners to avoid common FBT mistakes
- Why every business should have an AI policy
- RSM welcomes updated PCG on transfer pricing for inbound distributors
- Major super tax changes now law
- ATO taking a closer look at investment properties
- Choosing the right trustee structure for your SMSF
- Succession planning and why it should be at the top of your to-do list
- From Bricks to iPhones: The Evolution of the Telephone
- Inflation continues to keep SME owners up at night, survey finds
- Payday Super: 6 Things Small Businesses Need to Know
- ATO issues new guidance on penalties for non-compliance with STP
- Strategies for Effective Debt Recovery for Small Businesses
- Succession planning to remain major focus for ATO this year
- Fringe Benefits Tax (FBT) Guide – Key Checklist & Rates
- Buy an existing business
- Most Valuable Industries in the World 2026
Article archive
January - March 2023 archive
- Capital gains tax
- Using your business money and assets for private purposes
- Comparison: How Long It Takes To Decompose?
- Details of tax calculation for $3m threshold a 'mixed blessing
- Sharing economy reporting regime commences soon
- Later retirement takes oldies back to living in ’70s
- Changes to working from home deduction - started 1 Jul 2022
- Accountants face client backlash over blizzard of tax changes
- ATO figures reveal final 2022 DPN tally
- Residential rental properties
- Did you pay your superannuation guarantee payment late?
- Five new year’s tax resolutions
- ATO issues fresh warning on illegal early access schemes
- Looming changes for the “buy now, pay later” market
- Changes to Australian Business Number (ABN) registration compliance
- 100 Most Influential people in the world.
- How crypto assets can trigger CGT tripwires
- ATO targets dodgy deductions for holiday homes
- Tips for small business owners
- About the working from home safety and wellbeing checklist
- Countries with the highest GDP per capita between 1800-2040
- Downsizer age reduction now in force
- Raids stop $33m in tax avoidance, ATO claims
- 100A ruling leaves trust decisions haunted by ‘uncertainty’