Approximately 902,000 employers are reporting super obligations through Single Touch Payroll. There are around 14.5 million workers being paid via Single Touch Payroll.
Employee referrals
The ATO received around 28,100 employee referrals of unpaid super. Not all employee referrals received require a case to be undertaken.
Some are resolved through other ATO actions including referrals where:
- super entitlements have been met or the employee withdraws their complaint
- the ATO has already raised an assessment against the employer for late or unpaid superannuation
- the employer has already lodged an SGC statement to correct their obligations
- duplicate referrals received from employees that have been added to an existing case for an employer.
ATO compliance actions
Compliance actions are made up of employee referrals and ATO initiated actions.
|
ATO cases for unpaid super |
2023–24 |
|---|---|
|
Total cases completed |
23,600 |
|
SGC raised |
$659m |
|
Part 7 penalties raised |
$300m |
Voluntary disclosures of unpaid super
|
Voluntary disclosures of unpaid super |
2023–24 |
|---|---|
|
SGC raised |
$539m |
|
Amount paid to funds |
$352m |
Super guarantee charge (SGC) debt
|
Super guarantee charge debt |
2023–24 |
|---|---|
|
SGC collectable debt |
$2.15b |
|
SGC debt that is part of a payment plan |
$209m |
|
% of SGC debt under a payment plan |
9.7% |
|
Director penalty notices (DPNs) issued |
8,710 |
|
Director penalty notices issued related to companies |
6,500 |