When to use the online tool
You can use the online tool to let us know that your employer hasn't met their super guarantee (SG) obligations.
Use this tool to let us know if your employer has:
- not paid your super
- paid your super late
- paid your super to an incorrect fund.
We'll investigate your employer based on the information you provide.
Report unpaid super contributions from my employer
Who can use this tool
Anyone can use this tool to let us know their employer has not met their super guarantee obligations.
To check whether you've been paid the correct amount of super, use our Estimate my super tool.
If you're unsure whether you're entitled to super, check using our Am I entitled to super? tool.
Before you lodge an employee notification
If you believe your employer hasn't met their SG obligations, you can seek verification from them in the first instance if you feel comfortable speaking to them. Ask them how often they're currently paying your super, which super fund they're paying to and how much they are paying.
It is also worthwhile to check with your super fund to confirm if the correct amount of super was paid by your employer – to do this you can check your member statements from your super fund or call your fund.
You can also link to ATO online via myGov to view super contributions that have been paid into your super fund by your employer.
Employers only have an SG obligation to pay super at a minimum of 4 times a year. These quarterly due dates are outlined in the Due dates for lodgment table below.
They may pay more frequently, for example, to align with your salary payment (fortnightly or monthly). But if they don't, it doesn't mean they have failed to meet their SG obligations.
Reporting unpaid super for a recent period
We can only investigate an enquiry about unpaid super for a period once the employer’s due date for lodgment to us has passed. We cannot investigate unpaid super for a period within the current quarter prior to the due date. The table below shows the relevant due dates for lodgment.
You can lodge an enquiry for the current quarter after the 'lodgment due date to the ATO' has passed. For example, if you are lodging your enquiry to include the period 1 July 2022 to 30 September 2022, we cannot investigate until after the lodgment due date of 28 November 2022. You can lodge an enquiry for any period after the lodgment due date.
Due dates for lodgment
|
Quarter |
Period |
Payment due date for super funds |
Lodgment due date to the ATO |
|---|---|---|---|
|
1 |
1 July – 30 September |
28 October |
28 November |
|
2 |
1 October – 31 December |
28 January |
28 February |
|
3 |
1 January – 31 March |
28 April |
28 May |
|
4 |
1 April – 30 June |
28 July |
28 August |
Information you need to report
You'll need to enter information relevant to your unpaid super enquiry, including:
- your personal details – including your tax file number (TFN)
- the period of your enquiry
- your employer's details – including their Australian business number (ABN).
You can usually locate your employer's ABN on your last payment summary or payslip, or on their business letterhead stationery. You can use also ABN LookupExternal Link to search for your employer’s ABN online.
Find out what to do if you have a lost or stolen TFN.
Confidentiality
When you lodge an unpaid super enquiry, we will ask for permission to use your name when contacting your employer. There may be delays or in some instances we may not be able to proceed with your enquiry if you don't provide your name.
You may qualify for protection as a tax whistleblower when reporting unpaid super if you meet certain conditions, including if you provide your name.
If you would like to keep your identity confidential, you can make a disclosure by completing the ATO tip-off form. The form is also in the Help & support section of the ATO app. Alternatively, you can phone in your tip-off on 1800 060 062.
Once you've submitted your information, you'll receive a receipt number confirming your submission was successful.
Keeping you informed
We'll keep you updated about the progress of your enquiry by letter or email.
Letters will be sent to your myGov InboxExternal Link or the postal address you have provided. This may include the address of a person you have nominated to act on your behalf such as your tax agent. You can update your contact details or authorised contacts if you do not want that person to be aware of your enquiry.
There are also other ways to claim your unpaid super, via the legal system and Fair Work Ombudsman.
Use the online tool to tell us if your employer hasn't paid your superannuation, paid late or to the wrong fund.