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Rukshala83(Newbie)Newbie
29 Oct 2025

Hi Community,

I have a question regarding superannuation on leave loading. Our company has not paid super on leave loading for the past six years, and this issue was recently identified by our external auditors. We are now in the process of settling the outstanding amounts.

Since this relates to historical records, verifying super fund account details for both current and former employees is proving to be a significant administrative task. We also understand that we are required to lodge Super Guarantee Charge (SGC) forms — one for each quarter.

Could someone please confirm whether we need to complete a separate SGC form for each missed quarter over the six years, or if there is a more streamlined way to resolve these past payments?

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2 replies
136 views
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All replies

PayrollDeanne(Taxicorn)Taxicorn
29 Oct 2025

Hiya @Rukshala83 👋


Yes, leave loading is OTE unless you have documented evidence that it is demonstrably referable to a lost opportunity to work overtime 🤓


SGC Statement per quarter is the ATO process for late or missed SG 😵


Yes, contacting former employees with a Choice of Super form and, if you haven't made them a payment subject to withholding in 12 months, a TFN Declaration form (they expire 12 months from last payment subject to withholding) to get their details to enable you to make the payment (whilst also confirming their bank account details) is a hidden delight of payments to historically terminated employees 🙁


Deanne

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