2023–24 compliance results
We have released our latest annual statistical results for employer obligations relating to superannuation guarantee (SG) compliance:
These results provide key statistics and analysis for SG employer obligations, including our compliance actions undertaken for the 2023–24 financial year.
You can download a printable version in portable document format: 2023–24 Super guarantee compliance snapshot (PDF, 1.2MB)This link will download a file.
Previous results
The previous compliance snapshot results are available:
- 2022–23 compliance snapshot (PDF, 533KB)This link will download a file
- 2021–22 compliance snapshot (PDF, 602KBThis link will download a file
Due to changes in data sources and reporting methods, some statistics are not directly comparable.
Definitions
Definitions of terms we use when explaining our compliance activities and employer super guarantee obligations.
- Super guarantee – Super guarantee (SG) is the minimum percentage amount of ordinary time earnings (OTE) employers must pay to avoid the super guarantee charge.
- Super guarantee charge – The super guarantee charge (SGC) applies when you don’t pay the minimum amount of SG for your eligible workers to the correct fund by the due date.
- Part 7 penalties – you are liable for Part 7 penalties (P7P) if you fail to provide a statement or information when requested during an audit or lodge your SGC statement late. The maximum penalty is 200% of the SGC.
- Super guarantee gap – this estimates the difference between the amount of SG paid, and what would have been paid if every employer met their SG obligations.
- Voluntary disclosure – a voluntary disclosure is used to inform us of a mistake you have made with your SG amounts. A voluntary disclosure provides an opportunity to correct your tax affairs before we intervene.
- ATO initiated cases – the ATO initiates cases where we can see in our data that an employer has not been compliant with their SG obligations.
- Employee referrals – an employee can lodge an employee referral to us when they suspect their employer hasn't paid or underpaid their SG entitlements.
- ATO prompts – an ATO prompt is a notification issued directly to an employer to advise they have missed (or are at risk of missing), an SG lodgment date, or haven't paid the right SG amounts for their employees.