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Moriana(I'm new)I'm new
27 Oct 2022

Hi, we have a few returned super for our ex staff who closed their fund before the contribution reached their account. We have made the payments as per the cut off time so my understanding is that we would not have to do the super guarantee charge statement. is that correct? If so, I checked the ATO website and it states employers can only pay super to a Superfund or a retirements savings account. Is RSA the same as a pension account? If the employee doesn't have an RSA or super fund how can we send the money to the employee?

3,181 views
3 replies
3,181 views
3 replies

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Most helpful reply

CatherineATO(Community Support)Community Support
14 Aug 2023

Hey @Kat_payroll,


Yep, that's exactly what you should do, and don't forget if it's late (regardless of reason) the SGC statement needs to be completed for that employee!

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JodieR_ATO(Community Support)Community Support
31 Oct 2022

Hi @Moriana,


If the SG payment was returned to you and was then paid into a super fund of the employee, or your employer default fund, you can apply the PS LA 2007/1 (GA). This is where you did all that was reasonably expected of you before the SG quarterly cut-off date, and have since made the payment to a super fund.


You cannot make the SG payment directly to the ex-employee, as this would mean you haven't met your employer obligation for SG.


If you haven't made the payment since the original amount was returned to you and it's past the quarterly cut off date, you may need to complete the SGC statement and make the payment to us. If we don't have a super fund for the individual, we'll make contact with them and determine where the SG payment will be made.

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How can a business pay returned super for retired staff? | ATO Community