We made late Super Payments and now have to fill out and lodge the Super Guarantee Charge Statement. How do I calculate the SG Shortfall, Choice Liability, Late Payment Offset Amount please? All payments were made, just not all (some were) by the due date.
Yes - apply SG % to total payroll for each worker, and deduct SG paid late as 'Late Payment Offset Amount'
'Choice Liability' is left blank
Yes - if you are sure that choice was provided e.g. evidence would be that employee nominated their super fund.
Doing one right now for 15 employees over 5 quarters.
Urgent help would be very much appreciated.
Thank you - I have been trying to interpret ATO information. Am I correct in entering the 'SG Shortfall' as the amounts that were paid late + the additional amount for the calculation for any overtime that needs to now be included, 'Choice Liability' is left blank and 'Late Payment Offset Amount' are the amounts that were actually paid?
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