Lodge and pay quarter 2, 2017–18 Superannuation guarantee charge (SGC) statement – quarterly if the employer did not pay enough contributions on time.

Employers lodging a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and help prepare the Superannuation guarantee charge statement – quarterly.