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Highlights of the 2023–24 year

Highlights of super guarantee (SG) annual employer compliance results for 2023–24.

Published 29 June 2025

Highlights of the super guarantee (SG) annual employer compliance results for the 2023–24 financial year are:

  • Employers are paying more than 92.4% of the SG they are required to, without intervention from us.
  • A total of $1.91 billion in superannuation guarantee charge (SGC) liabilities was raised through ATO compliance, proactive reminders and prompts, and employer voluntary disclosures of unpaid SG, for over 1.13 million employees.
  • $932 million was distributed to employee funds and individuals from liabilities raised for current and prior financial years, for 797,000 employees.
  • Approximately 23,600 SG cases were finalised, resulting in $659 million SGC liabilities and $300 million in Part 7 penalties being raised.
  • 167,000 employers received our proactive actions including reminders and prompts to check their obligations, raising $240 million in SGC liabilities.
    • We sent 100,000 reminders to employers.
    • We sent 67,000 prompts to employers
  • Employers made voluntary disclosures of unpaid super, resulting in around $539 million in SGC liabilities being raised.

QC103381