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Re: How to recover overpaid super if the employee is still active employee

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We have overpaid super to an employee in Apr 2020, if the employee is still working with us, can we deduct the overpaid super payment from his Dec 2020 super payment? 

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Devotee

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For super guarantee purposes you could apply the overpayment against the December 2020 quarter liability.  A contribution paid in April 2020 can be applied against the liability for the March 2020 quarter (if paid on or before 28 April), the June 2020 quarter or any of the following four quarters.  See subsection 23(7) of the SGAA.

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Most helpful response

Devotee

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For super guarantee purposes you could apply the overpayment against the December 2020 quarter liability.  A contribution paid in April 2020 can be applied against the liability for the March 2020 quarter (if paid on or before 28 April), the June 2020 quarter or any of the following four quarters.  See subsection 23(7) of the SGAA.