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KayAtkinson(Initiate)Initiate
26 Jan 2024

Hello,

Our office is currently assisting a client to complete their SGC statement lodgements with the ATO due to unpaid employee super. It appears some amounts were paid to the employee's super fund but not through the approved SuperStream reporting system (ie the ATO Small Business Super Clearing House or Xero Accounting Software). The employer just did a simple electronic transfer from their bank account to the employee's super fund.


Everything online does mention that the SuperStream reporting system is compulsory for employers to use when paying super, so my questions is . . . .does that mean any super amounts already paid to the employee doesn't count as it was done outside the SuperStream reporting system and therefore has to be noted on the SGC statements to the ATO and paid again?


Kind Regards

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Most helpful reply

KayAtkinson(Initiate)Initiate
29 Jan 2024

ANSWER . . . after speaking with the ATO officer in charge of the particular SGC statement audit, the following was confirmed:-


  1. Any Salary Sacrificed payments for super are NOT to be included in the SGC statements - these are not part of the SC obligation by the employer & do not have a due date unlike the min. % SC requirements set by the government.
  2. While although the SuperStream reporting process is compulsory, the ATO has the ability to cross match data behind the scenes & can look at the payments received into the employee's super fund which usually has the employer's ABN noted with the payment. However, unless the software (ie Xero or MYOB) can confirm the payments made from the employer's bank account, it's best to leave them off the SGC statements in which case these amounts could be payable again by the employer if the ATO can cross match amounts from their end.

Hopefully the above info might provide some assistance in the future for others.


Kind regards,

All replies

Most helpful reply

KayAtkinson(Initiate)Initiate
29 Jan 2024

ANSWER . . . after speaking with the ATO officer in charge of the particular SGC statement audit, the following was confirmed:-


  1. Any Salary Sacrificed payments for super are NOT to be included in the SGC statements - these are not part of the SC obligation by the employer & do not have a due date unlike the min. % SC requirements set by the government.
  2. While although the SuperStream reporting process is compulsory, the ATO has the ability to cross match data behind the scenes & can look at the payments received into the employee's super fund which usually has the employer's ABN noted with the payment. However, unless the software (ie Xero or MYOB) can confirm the payments made from the employer's bank account, it's best to leave them off the SGC statements in which case these amounts could be payable again by the employer if the ATO can cross match amounts from their end.

Hopefully the above info might provide some assistance in the future for others.


Kind regards,

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What happens if employers don't use SuperStream system to pay employee super? | ATO Community