Compliance & penalties¶

Getting super wrong has consequences — but they are avoidable, and fixable if you act early. This module explains what happens when super is late or missed: the Super Guarantee Charge, interest and administration costs, how the ATO finds unpaid super, voluntary disclosure, record keeping, employee complaints and audits — and the simple habits that keep you out of trouble.

General information only — not tax, super or financial advice.

Lessons¶

1. The Super Guarantee Charge (SGC)
2. Interest and administration fees
3. Late super payments
4. ATO compliance activities
5. Voluntary disclosure
6. Record keeping
7. Employee complaints
8. Employer audits
9. Correcting mistakes
10. Avoiding penalties

Start with lesson 1