Single Touch Payroll (STP) reporting, combined with improvements in super funds’ reporting through the Member Account Transaction Service (MATS) means ATO now have near real-time data to show employers’ compliance with their super guarantee (SG) obligations.

ATO will use this data to help them prevent and correct late or under-payment of employer SG contributions, to improve community confidence that Australian workers are receiving correct SG entitlements, on time.

ATO will soon reach out by letter, email or phone to employers where they have not met their SG obligations. They will:

  • request lodgment of super guarantee charge statement(s), if you have paid late or under-paid their SG obligations in a previous quarter
  • remind you to pay your current quarterly SG obligations by the due date.