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_JayneEyre(Newbie)Newbie
1 Apr 2021

The business I work for needs to deal with a number of returned super amounts for several employees, dating back to mid 2020. These super amounts were initially paid on time however, the amounts were returned to the business for one reason or another (incorrect member numbers etc.). Since being made aware of this issue I have acquired correct super details for these particular employees. Am I able to pay these amounts directly to the employee's super funds without notifying the ATO?

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ChrisATO(Community Support)Community Support
6 Apr 2021

Hi @JayneEyre

A similar question was asked in our Community a couple of years ago. You can check out our response here:

Super Guarantee for ex-employee

While that situation involved an ex-employee, it sounds like your employer's situation isn't that different. In turn, we suggest they have a look at Practice Statement Law Administration 2009/1 (General Administration) or PS LA 2009/1 (GA).

If they determine that PS LA 2009/1 (GA) applies to them, they don't need to pay the super guarantee charge (SGC) and lodge an SGC statement. They simply need to pay the SG to the correct super accounts as soon as they can and make a record of their self-assessment. There's no need for them to formally advise us unless we ask them to.

Go to our website for more information about missed and late payments and PS LA 2009/1 (GA).

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Returned Super - does employer need to notify ATO | ATO Community