The ATO has released a fact sheet explaining its compliance and penalty approach for employer superannuation guarantee (SG) obligations.

 Super guarantee compliance: ATO fact sheet

The ATO approach applies to employers who are unable or unwilling to meet their SG obligations, including non-payment, underpayment, or late payment of SG contributions to an eligible employee.

In deciding what action to take, the ATO said that it applies a differentiated approach to consider the individual circumstances of an employer and their history of engagement with the ATO. This includes assessing:

  • employers who actively engage with the ATO
  • employers experiencing difficulty meeting their obligations, and
  • employers who are able but unwilling to meet their obligations.

Source: Australian Tax Week Issue 9

This is general advice only. Your personal circumstances have not been taken into consideration.