Voluntary disclosure¶

If you realise you have missed some super or paid it late, you do not have to wait for the ATO to find it. You can tell them yourself. This is called a voluntary disclosure — owning up to a shortfall before the ATO contacts you about it.

In one line

Telling the ATO about a super shortfall before they contact you is treated more favourably and can reduce the charge you end up paying.

Why this matters¶

Mistakes happen. A payment slips, a fund detail is wrong, or a quarter gets missed during a busy period. The way you respond makes a real difference. The ATO encourages employers to come forward early, and rewards doing so by treating an early disclosure more favourably than a shortfall it has to chase.

What you will learn¶

What a voluntary disclosure is
Why disclosing early is treated more favourably
How disclosure generally works

Understanding the concept¶

When super is missed or paid late, the ATO works out a Super Guarantee Charge (SGC) — the amount an employer owes to put things right. Part of that charge is an administrative amount, added partly to encourage employers to come forward early.

The ATO explains that if you make a voluntary disclosure before it assesses you, that administrative part of the charge can be reduced. The earlier you disclose — before the ATO has contacted you or started looking — the more favourably it is generally treated. Leaving it until the ATO comes to you removes that benefit.

The ATO also encourages you to pay the outstanding super to the fund as soon as you can, rather than waiting for the ATO to send you a notice. If you are struggling to pay in full, the ATO says it will work with you on a payment arrangement, so coming forward is still the better path even when money is tight.

For accountants & bookkeepers

Under Payday Super, the ATO assesses the SGC and issues a notice of assessment — employers no longer self-lodge a statement for missed or late amounts. A voluntary disclosure made before that assessment can reduce the administrative uplift part of the charge, with a larger reduction the earlier it is made. Remission of penalties remains at the ATO's discretion based on the circumstances.

Example¶

Nina reviews her records and notices she missed a super payment for one employee last period. Rather than hope it goes unnoticed, she contacts the ATO to disclose it and arranges to pay the outstanding super. Because she came forward before the ATO contacted her, her disclosure is treated more favourably than if the ATO had found the gap first.

Common mistakes¶

Waiting and hoping the shortfall is never noticed — the ATO can see it, and waiting removes the benefit of disclosing early.
Thinking you should stay quiet if you cannot pay in full — the ATO will work with you on a payment arrangement.
Disclosing but not actually paying the outstanding super to the fund.

How this works in myaccountant¶

In the app — myaccountant keeps a record of the super worked out, reported and paid for each employee. That record helps you spot a shortfall early and see exactly what was missed, so you can disclose and correct it before it grows.

Key points¶

Voluntary disclosure means telling the ATO about a shortfall before they contact you.
The earlier you disclose, the more favourably it is generally treated.
An early disclosure can reduce the administrative part of the charge.
Pay the outstanding super to the fund as soon as you can, without waiting for a notice.
If you cannot pay in full, the ATO will work with you on an arrangement.

Learn next¶

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

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