Can a super contributions be made by a sole director into his SMSF directly where he is a member to fulfill SG contributions. The company has only one Director and no other employees.
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Yes - as long as SG contributins are made within time lmits.
Hi @snfin,
A company can meet its Super Guarantee (SG) obligations by paying contributions to a director’s SMSF, provided the director is an employee for SG purposes.
If a sole director is treated as an employee for super purposes, SG contributions must be made by the company. The fact that the director’s super fund is an SMSF doesn’t prevent it being used to receive SG contributions.
The SG payment must:
- be made by the company
- from company funds
- be paid directly to the SMSF as an employer contribution.
What won’t satisfy SG:
- A personal contribution made by the director into their SMSF and then treated as SG.
- Reclassifying a personal contribution later as an employer SG contribution.
Whether SG applies to the director in the first place depends on how the director is remunerated, but if SG is payable, paying it into the director’s SMSF is acceptable as long as it’s done correctly as an employer contribution.
HI NikkiATO
Thankyou for the reply. So the SG contributions can be made by the sole Director from the company's bank account directly into his SMSF or super fund. Is super stream applicable in such cases. Also in the case of pay day super effective from 1st July when a super is required to be paid to the SMSF or to the super fund in cases where single director is employee of the company as well.
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