If your employer hasn't paid your super correctly
As an employee, or an independent contractor paid mainly for your labour, you're entitled to mandatory super guaranteeExternal Link (SG) contributions from your employer.
If you suspect your employer hasn't paid in full, on time and to the correct fund, you should check with them and your nominated super fund.
If you're not sure which fund your super may have been paid into, you can check and keepExternal Link track of your super online using ATO online services.
If you confirm your employer hasn't met their super obligations, follow the steps on this page to report unpaid super.
If we determine that your employer (or former employer) has not complied with their SG obligations for you, or we reasonably suspect this to be the case, we may disclose details to you.
Employers who don't pay your super contributions in full, on time or to the correct fund must pay the super guarantee charge (SGC) to us. We then pay SG shortfalls and interest into your super account. In this case, your super entitlement is based on your gross salary and wages including any allowances and overtime payments.
Unpaid super – what you can do
If you think your employer has not been paying your super contributions correctly, follow these steps:
Step 1: Am I entitled to super?
Use our Am I entitled to super?External Link tool to confirm that you're entitled to super before taking any further steps.
After answering some questions about the working arrangement between you and your employer, you'll determine whether you're entitled to super contributions from them.
If you are entitled to super, go to step 2.
Step 2: Has the correct super been paid into the right fund?
Employers have an obligation to pay SG a minimum of 4 times a year. These quarterly due dates are outlined in due dates for lodgment. Employers may pay more frequently, for example, with your salary payment (weekly, fortnightly or monthly). But if they don't, it doesn't mean they have failed to meet their SG obligations.
Check how much has been paid into your super fund by:
- looking up your super account in ATO online services to view the super contributions that have been paid into your nominated super fund and reported to us
- asking your employer
- how much they've paid
- was it paid on time
- which fund they've paid it into
- checking your member statement from your super fund.
If you've left a job and are no longer in touch with your previous employer, check whether your super has been paid into a different fund than the one you expected. You can keep track of your super onlineExternal Link using ATO online services.
If you think your super entitlements have not been paid into the right fund, check if you're eligible to choose a super fund. If so, check whether the payments have been paid into the fund you nominated on a superannuation standard choice form.
If you're satisfied that your super entitlements have not been paid or have been underpaid, go to step 3.
Step 3: Calculate my super entitlements
If you know how much super hasn't been paid and the period it relates to, go to step 4.
If you're unsure of how much super you should be paid, use the estimate my superExternal Link calculator to work out your entitlement. If you believe you haven't been paid the correct super, go to step 4.
Step 4: Report any unpaid super
If possible, try to discuss your unpaid super with your employer before reporting them. For example, if they've made a simple mistake in calculating your entitlement or paying it into the right fund, an open discussion might be the most effective way to sort things out and get your super back on track.
If you've confirmed your super still hasn't been paid correctly and you have completed all the checks in the above steps, use our online tool to report unpaid super contributions from my employerExternal Link.
We will notify you if we successfully collect your unpaid super and pay it to your super fund. This process can take some time, and not every referral results in the collection of unpaid super.
How we are prompting employers to pay super
If an employee believes their SG contribution hasn't been paid correctly, they can contact us and lodge a referral. We have improved access to Single Touch Payroll and superannuation fund data, which is combined with employee referrals to help identify employers who may not have met their super guarantee obligations. We use this information to detect non-compliance and implement preventative and corrective strategies when employers do not meet their obligations.
If our data indicates that an employer isn't meeting their SG obligations, we will remind them to lodge an SGC statement and meet their obligations.
Early identification means we can act sooner to prompt employers who are not meeting their obligations and reduces the need for employees to notify us of unpaid super. Many cases of unpaid super are resolved when we issue prompts and reminders.
We are treating all employers equally based on their behaviour, regardless of whether we are alerted to their non-compliance by data or an employee.
Documentation if your unpaid super is from over 5 years ago
We may not be able to take action where your unpaid super is for a period that ended over 5 years ago. This is because employers are only required to keep employment records for 5 years.
However, if you reported your income as salary and wages to the ATO, we may be able follow up an unpaid SG referral for a period that ended over 5 years ago. You will need to provide:
- payslips and any other payment documentation, including payment summaries, for the relevant period
- super fund statements for the relevant years, plus a further 6 months.
Even with this information, there's no guarantee your unpaid SG referral can be progressed.
Other ways to claim your unpaid super
There are other ways you can try to claim unpaid super from your employer:
- The Fair Work OmbudsmanExternal Link (FWO) may be able to help you if you haven't received all your workplace conditions and entitlements. They may get you to complete a wages and conditions claim form and pursue your entitlements on your behalf, including going to court. The ATO can only investigate shortfalls in contributions that are required under the SG rate. Any entitlement you have above this (such as under an industrial award) is a matter for the FWO.
- Some investigations result in the FWO receiving payments from employers for outstanding wages and entitlements. You can search for unpaid wagesExternal Link on the FWO website to find out if your employer paid the Australian Government money owed to you.
- If you're employed under the national workplace relations system, you can seek an order from an eligible court under the Fair Work Act 2009. This includes people who are or were employed in any state or territory other than Western Australia, or by a company in Western Australia or under a federal award or agreement.
- If you're employed under one of the state industrial relations systems (in NSW, Queensland, South Australia, Western Australia or Tasmania), each state has laws that enable the courts to order your employer to pay the shortfall amount to your super fund.
Unpaid super for independent contractors
If you’re an independent contractor paid mainly for your labour, you’re considered an employee for SG purposes. You're entitled to employer SG contributions under the same rules as other employees.
If you’re entitled to SG contributions and your employer doesn’t pay the amount because they incorrectly classify you, we can take compliance action against your employer.
However, we may decide not to get involved nor allocate resources to take compliance action, when:
- both parties have in the past had a mutual understanding that the worker is not an employee for SG purposes
- you presented yourself as an independent contractor who is not paid mainly for your labour – for example, if you’ve been claiming substantial business deductions or the entrepreneur’s tax offset.
If you consider yourself to be an employee for SG purposes, you should first review your personal tax returns to see if you’ve claimed business income and deductions.
Note that penalties for false or misleading statements may apply if you deliberately misrepresented the information supplied in your tax returns.
If your employer deliberately misclassified you as an independent contractor, and you have been presenting yourself as an employee for SG purposes, we will take compliance action against your employer for unpaid SG contributions.