• 161 Online
  • 23309 Members
  • 27288 Posts

ATO Community

No payslips provided | No payment summary OR income statement provided | Unpaid OR lost super

Ask a question
Highlighted

Newbie

Views 228

Replies 3

Hi,

 

Apologies for a lengthy post but I have some questions regarding the situation I have found myself in as a result of my recent employment. A few days prior to starting my new full-time job with a small business (early-Dec 2018), my employer sent through all relevant documentation including: 1) Employment agreement, 2) Superannuation standard choice form, 3) TFN Declaration and, 4) Employee detail form (which requested my bank details and superannuation fund details). I filled all of the forms out and returned them via email prior to my first day of employment.

 

1. NO PAYSLIPS PROVIDED THROUGHOUT MY EMPLOYMENT - Upon receiving my first pay, I noticed I hadn't received a payslip and I put it down to being a new employee and that maybe the paperwork hadn't been processed yet. Still no payslips a few weeks later, despite receiving regular fortnightly pay into my bank account. When I asked my supervisor why I hadn't received any payslips, the answer I got was that "no one was receiving payslips because the director was in the process of updating the accounting software used". Anyway, long story short, I worked with the company for four months, resigning in April 2019 and did not receive a single payslip for the duration of my employment, despite asking multiple times, I always received the same answer. As a result, I do not have any documentation with the company's ABN on it (it wasn't on the employment agreement either), nor do I know the details of my pay, entitlements or penalty rates, if any, and whether or not my former employer was paying my tax or superannuation contributions. Based on all of this, my question relates to whether or not anything can be done in terms of having those payslips provided to me? From my understanding the FWO can conduct inspections and fine employers for failing to meet the requirements when it comes to issuing payslips and record keeping, but are there any other options available in such a situation?

 

2. UNPAID OR LOST SUPERANNUATION - As mentioned, I filled out the standard choice superannuation form prior to commencing employment, however, when it was provided to me, 'Section B: Employer to complete' WAS NOT completed by the employer so I did not know the details of my employer's nominated superannuation fund. Upon commencing employment, I queried with my supervisor what the employer's superannuation fund was but she did not know. I then mentioned that I had filled out my chosen superannuation fund details on the 'employee detail form' (not the standard choice form) and she confirmed that the contributions would go into my chosen superannuation fund I listed on the 'employee detail form'. I have contacted my superannuation fund who have confirmed that no contribution has been made by this employer. I understand I can report unpaid super contributions via the ATO website, but since I don't know whether or not the contributions have gone to my employer's nominated fund, should I search for lost super prior to reporting unpaid contributions?

 

3. NO PAYMENT SUMMARY OR INCOME STATEMENT PROVIDED - Taking into account all of the above, I was worried this would happen. Considering I haven't received any payslips, I don't know if I should expect to receive my PAYG withholding payment summary. Whether or not my former employer is reporting through STP, I do not know either. When I log into ATO via myGov, I don't have any employment details listed. I have spoken to a former colleague, who is still an employee at the company, and has not received an income statement or payment summary as at 6 August 2019, with the director previously stating he had until 31 July 2019 to provide it, but no other details as to whether or not he will be using STP income statement or the previous PAYG payment summary. I honestly would not be suprised if there was some tax avoidance behaviour going on, but I don't have any evidence and just don't know. What happens if my former employer does not provide me with a payment summary or income statement? Will my accountant be able to access it some other way? Does the ATO have any power in terms of accessing it?

 

4. ANONYMOUS TIP-OFF - If the situation was to be pursued further, is there any way for me to remain anonymous throughout the process or provide a tip-off to prompt an investigation of my former employer for all of the above? I know that I'm not the only former employee of this company who is in this situation.

 

Also, in terms of the ABN, I can only guess which one it is when using ABN Lookup.

 

I guess I just need some advice or direction in terms of what options are available to me given the unfortunate and difficult situation I have found myself in. Any help would be greatly appreciated.

 

Thank you in advanceSmiley Happy

1 ACCEPTED SOLUTION

Accepted Solutions

Best answer

ATO Certified

TaxTime Support

Replies 2

Hi @-NA-

 

Welcome to our Community.

 

Big post! Let's break this down.

 

1. No pay slips

 

Providing pay slips to employees in not a tax requirement but an employment requirement. In turn, this is something that we can't enforce. It is recommended that you get in touch with the Fair Work Ombudsman about this.

 

You can read more about pay slips on the Fair Work Ombudsman website. You can also access their contact details from the same page.

 

2. Unpaid super

 

Employers are required to pay super guarantee (SG) for eligible employees on a quarterly basis. If you were eligible to choose the fund and provided your employer with the required information, the SG should have been paid to that fund. Otherwise the employer pays it to their employer-nominated (default) fund.

 

You can find out more about your employer's SG requirements by checking out the super for employers page on our website.

 

As you worked from the last month of the October to December 2018 quarter to the first month of the April to June 2019 quarter, your employer was potentially required to make three SG payments. If they have failed to do that, as you have correctly said, you can report your employer.

 

Check out the unpaid super page on our website for more information. Make sure that you complete steps 1 to 4 before reporting your employer. The earliest date that you can report the April to June 2019 quarter is 29 August. The other quarters can be reported now.

 

If you have a myGov account and are linked to our online service, you can view details of all your super accounts.

 

3. No payment summary or income statement

 

If your employer was using single touch payroll (STP), they had until 31 July to finalise their reporting. If they are issuing you with a payment summary, they have until 14 August to report wages, salaries and other work related payments to us via the PAYG payment summary annual report.

 

You can read about your former employer's pay as you go (PAYG) tax obligations by checking out the PAYG withholding page on our website.

 

If for some reason they don't issue you with a payment summary, as long as they have submitted the PAYG payment summary annual report to us and it has been finalised, the information will be pre-filled into your electronically submitted return (myTax or tax agent).

 

You haven't mentioned whether you have been in direct contact with your former employer. We strongly recommend that you do contact them. If they can't supply you with a payment summary, a signed letter from them detailing all income and tax withheld would also be sufficient.

 

Also check out the lost or missing PAYG withholding payment summary page on our website for further guidance.

 

4. Anonymous tip-off

 

If you think that your former employer is doing the wrong thing, depending on what your concerns are, you can report it to us.

 

The making a tip-off page on our website provides plenty of information about reporting any known or suspected phoenix, tax evasion or black economy behaviour that you have identified.

 

You can elect to remain anonymous when submitting a tip-off.

 

Hope this helps.

 

Thanks,

 

ChrisR

3 REPLIES 3

Best answer

ATO Certified

TaxTime Support

Replies 2

Hi @-NA-

 

Welcome to our Community.

 

Big post! Let's break this down.

 

1. No pay slips

 

Providing pay slips to employees in not a tax requirement but an employment requirement. In turn, this is something that we can't enforce. It is recommended that you get in touch with the Fair Work Ombudsman about this.

 

You can read more about pay slips on the Fair Work Ombudsman website. You can also access their contact details from the same page.

 

2. Unpaid super

 

Employers are required to pay super guarantee (SG) for eligible employees on a quarterly basis. If you were eligible to choose the fund and provided your employer with the required information, the SG should have been paid to that fund. Otherwise the employer pays it to their employer-nominated (default) fund.

 

You can find out more about your employer's SG requirements by checking out the super for employers page on our website.

 

As you worked from the last month of the October to December 2018 quarter to the first month of the April to June 2019 quarter, your employer was potentially required to make three SG payments. If they have failed to do that, as you have correctly said, you can report your employer.

 

Check out the unpaid super page on our website for more information. Make sure that you complete steps 1 to 4 before reporting your employer. The earliest date that you can report the April to June 2019 quarter is 29 August. The other quarters can be reported now.

 

If you have a myGov account and are linked to our online service, you can view details of all your super accounts.

 

3. No payment summary or income statement

 

If your employer was using single touch payroll (STP), they had until 31 July to finalise their reporting. If they are issuing you with a payment summary, they have until 14 August to report wages, salaries and other work related payments to us via the PAYG payment summary annual report.

 

You can read about your former employer's pay as you go (PAYG) tax obligations by checking out the PAYG withholding page on our website.

 

If for some reason they don't issue you with a payment summary, as long as they have submitted the PAYG payment summary annual report to us and it has been finalised, the information will be pre-filled into your electronically submitted return (myTax or tax agent).

 

You haven't mentioned whether you have been in direct contact with your former employer. We strongly recommend that you do contact them. If they can't supply you with a payment summary, a signed letter from them detailing all income and tax withheld would also be sufficient.

 

Also check out the lost or missing PAYG withholding payment summary page on our website for further guidance.

 

4. Anonymous tip-off

 

If you think that your former employer is doing the wrong thing, depending on what your concerns are, you can report it to us.

 

The making a tip-off page on our website provides plenty of information about reporting any known or suspected phoenix, tax evasion or black economy behaviour that you have identified.

 

You can elect to remain anonymous when submitting a tip-off.

 

Hope this helps.

 

Thanks,

 

ChrisR

Newbie

Replies 1

Hi Chris,

 

I only just came across your reply, good (not ideal) thing my situation hasn't changed so thank you so much for a detailed response - definitely helps and I really appreciate it!

 

1. I thought that might be the case regarding payslips - I have been in touch with the Fair Work Ombudsman and I'm really hoping something comes of it.

 

2. I have checked with my superannuation fund and have confirmed that there have been no contributions made by my previous employer. They also checked to see if there may be another fund linked to my TFN as a potential employer-nominated fund which came back with no results - myGov account also shows I only have one super account. I feel like I won't really have a choice but to end up reporting unpaid super.

 

3. Coming up to the end of September and I unfortunately still haven't received my payment summary/income statement. If my former employer has submitted the PAYG payment summary annual report to the ATO and it has been finalised, should I have been, or will I be notified via myGov that it is ready to lodge? I assume my accountant will be able to access it when doing my tax return?

 

Sorry, I didn't mention it in my original post, direct contact with my former employer didn't work whilst I was employed, and definitely doesn't work since resigning. I never received clear answers to my questions whilst working, usually some sort of excuse to keep me quiet until the next time I brought it up, let alone now. I don't receive a response or acknowledgement of any kind. It doesn't help that the director isn't based in Australia either and only travels here on occassion, so it makes it rather difficult to chase these things up.

 

Thank you in advance for your help!

ATO Certified

TaxTime Support

Replies 0

Hi @-NA-

 

Thanks for your reply.

 

Sorry to hear that your issues are yet to be resolved.

 

1. Pay slips

 

It is good to hear that you have followed this up with the Fair Work Ombudsman. While you usually don't need pay slips for tax and super purposes, they are nice to have for your own record keeping.

 

2. Unpaid super

 

We are now beyond the date for your employer to submit a Super Guarantee Charge (SGC) Statement for the April to June 2019 quarter. In turn, you are now able to report your employer's unpaid super for the entire period of your employment.

 

As you may have gathered from the information on our website, an unpaid super investigation can take quite some time. While it would be ideal for you to resolve the matter with your employer, you are within your rights to ask us to investigate the matter for you.

 

3. No payment summary or income statement

 

If your employer has submitted a payment summary to us, you won't be formally notified by us. It doesn't work in the same way as the new income statements do. Despite that, the payment summary information should still pre-fill in your electronic tax return.

 

You can check if we've received your information by starting your tax return with either myTax or with your tax agent or accountant. For more information about pre-fill, you can check out the 2019 pre-fill availability page on our website.

 

Hope this helps.

 

Thanks,

 

ChrisR

Top Solution Authors