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Director personally liable for Super Guarantee Charge?

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Hi there, 

 

Will a director of a company be personally liable for any outstanding super guarantee charge if the company is wound up? The super guarantee charge owing is to the director himself. Are there any exemptions to the director penalty regime in this case?

 

Your help is much appreciated. 

 

Thank you. 

 

 

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ATO Certified Response

Community Support

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Hi @allysa

 

Welcome to our Community.

 

A director can be found personally liable for outstanding super guarantee charge (SGC) for a company that they are currently or were formerly a director of. There are no special exemptions for when the employee is the director.

 

For more information, refer to the director penalties page on our website.

 

Hope this helps.

 

Thanks,

 

ChrisR

 

1 REPLY 1

Most helpful response

ATO Certified Response

Community Support

Replies 0

Hi @allysa

 

Welcome to our Community.

 

A director can be found personally liable for outstanding super guarantee charge (SGC) for a company that they are currently or were formerly a director of. There are no special exemptions for when the employee is the director.

 

For more information, refer to the director penalties page on our website.

 

Hope this helps.

 

Thanks,

 

ChrisR