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Superannuation Guarantee Charge - employer’s administration component

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Newbie

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Where there has been a shortfall super and an employer wish to make good via the relevant SGC statement and reporting, is there any avenue for the employer to request the Commissioner's discretion to remit the $20 administrative component per employee per quarter?

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Devotee

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Hi @mickamix 

 

If an employer has a super guarantee shortfall they are required to pay the super guarantee charge (SGC), which is made of up the SG shortfall amount, interest and an administration fee.

 

The Commissioner has no discretion to remit any components of the SGC. This has been affirmed in our courts.

 

JF

 

This is my personal view; I’m an ATO employee who chooses to help out here in my own time.

 

 

1 REPLY 1

Most helpful response

Devotee

Replies 0

Hi @mickamix 

 

If an employer has a super guarantee shortfall they are required to pay the super guarantee charge (SGC), which is made of up the SG shortfall amount, interest and an administration fee.

 

The Commissioner has no discretion to remit any components of the SGC. This has been affirmed in our courts.

 

JF

 

This is my personal view; I’m an ATO employee who chooses to help out here in my own time.