Super guarantee charge and statement - choice liability

 Author: JodieR_ATO(Community Support)Community Support

9 Dec 2022

*Edited by Moderator to correct information provided - 15/12/2022*

Hi @Mark_G,

The choice liability is up to $500 per employee per notice period. The notice period for an employee starts on the later of either:

• 1 July 2005
• the day on which the employee is first employed by the employer
• the day after the preceding notice period has ended.

A notice period ends when you're issued with a notice of assessment which includes the choice liability.

The choice liability doesn't apply if:

• you provide an employee with a choice form
• the employee doesn't nominate a super fund
• the Commissioner advised there is no stapled super fund for that employee (when the stapled fund rules apply)
• their super guarantee payments go to the default super fund.