Our SG compliance results are here
Learn how we've responded to the non-payment of super guarantee (SG) in 2023–24.

.
If you're an employer, you must pay your super guarantee (SG) contributions in full, on time, and to your eligible employees’ correct super fund.
If you don’t pay your employees’ super, you’ll need to pay the super guarantee charge (SGC). This will cost you more than the super you would've paid and is not tax deductible.
We're committed to taking a firm approach on the non-payment of SG and have published our snapshot of 2023–24 SG compliance actions and results.
This snapshot provides a transparent view on the compliance actions we’ve taken so that employees receive the super payments they're entitled to.
You can read the full results at Super guarantee annual employer compliance results.
Key results include:
- Employers are paying 92.4% of the SG obligations they are required to - without intervention from us.
- We've collected and paid $932 million of SG entitlements into the super funds of 797,000 employees.
- Over $1.91 billion in SGC liabilities was raised from employers through ATO compliance actions and SG voluntary disclosures.
- We've proactively contacted more than 167,000 employers, resulting in $240 million in SGC liabilities raised.
- We've issued 8,710 director penalty notices relating to 6,500 companies as part of our firmer action response.
As an employer you need to keep good records, report accurately and pay on time.
We have a range of support resources to help you, including our simple checks for super success checklist and superannuation guarantee eligibility decision tool.
ATO
ato.gov.au
Hot Issues
- Write a business plan
- Two Cautionary Tales About Resources Important to Anyone Using a Domain Name or Website
- What Are the Privacy Policy Requirements for Australian E-Commerce Businesses?
- Privacy Compliance Sweep 2026: Is Your Business Ready?
- Foreign investor fined $370k as ATO cracks whip on land banking
- The AI moment in accounting will follow a familiar pattern
- Latest Intergenerational Report points to stubborn productivity issues that AI cannot fix
- Check out the smartest species on earth: Data from 200M BC to 2026
- Steps to close a business
- Paid parental leave super contributions have started
- How Do I Write Legally Compliant Terms and Conditions for My Business?
- Don’t get caught out at tax time with your multiple jobs
- Division 296 tax on large super balances
- More of the same with latest missive from Treasury
- 'No place to hide': ATO puts contractors on notice over $1bn in missing TPAR payments
- Check out the largest castles by country
- ATO no longer treating debt the same as during COVID
- Warning for early lodger this tax time!
- Global companies turn to cost-cutting amid ongoing inflation
- Don’t get caught out at tax time with your multiples jobs
- Does Your Small Business Need to Follow AML Privacy Rules?
- SMEs warned as ATO ramps up tax debt collection
- Taxpayer given 35% penalty for BAS recklessness
- How Our Diets have Changed.
- Tips to help you this tax time
- Tax Time Checklists Individuals; Company; Trust; Partnership; and Super Funds
- ATO warns millions of Australian chasing tax deductions to stop making 'unusual' claims
- Impersonation scams are on the rise
Article archive
- July - September 2026
- April - June 2026
- January - March 2026
- October - December 2025
- July - September 2025
- April - June 2025
- January - March 2025
- October - December 2024
- July - September 2024
- April - June 2024
- January - March 2024
- October - December 2023
- July - September 2023
- April - June 2023
- January - March 2023
- October - December 2022
