Super guarantee charge statement
When super was paid late or missed, the statement and calculation that put it right with the ATO.
What's included
- Shortfall and late payments worked out for each employee
- Nominal interest and the administration component
- The super guarantee charge statement lodged
- A payment plan arranged if needed
How it works
- 1We work out the shortfall
- 2We prepare the statement
- 3A partner reviews it
- 4We lodge it and arrange payment
Questions
Common questions
General information only, not advice for your situation. Rules change; we check what applies to you.
Is late super tax-deductible?›
No. The super guarantee charge, including the late super it covers, is not deductible, which is why paying on time matters.
Related
Payroll processing
Each pay run processed, payslips sent, PAYG withheld and STP reported, under the right award.
STP finalisation
The year-end Single Touch Payroll finalisation, so staff income statements are ready for their returns.
Payroll tax (Victoria and other states)
Registration, monthly returns and the annual reconciliation with the SRO, including grouping across your businesses.
Talk to us about this service
Confidential · No obligation · Registered tax agent 26173619