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Your session will timeout in minutes due to inactivity. Select this link to stay logged on. Southern California Gas Company: A Sempra Energy Utility.


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an administration fee of $20 per employee, per quarter. You report and rectify the missed payment by lodging an SGC statement by the due date and paying the.


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If you pay late, you may be able to use the late payment either to offset the SGC or to carry forward as pre-payment of a future contribution for the same employee. Extension of time If you know you're going to miss the due date for lodging an SGC statement , you can ask us for an extension of time to lodge. This can include: Director penalty notices Garnishee notices Direction to pay SGC If an employee reports you for unpaid super we'll start an investigation on their behalf. As a result of an employee enquiry about their unpaid super, we audited the employer for the September quarter. If we determine that you haven't met your obligations or reasonably suspect that you haven't we may disclose to all your affected employees and any former employees any SG shortfall as it relates to them. If you know you're going to miss the due date for lodging an SGC statement , you can ask us for an extension of time to lodge. The super guarantee charge SGC If you don't pay the minimum amount of super guarantee SG for your employee into the correct fund by the due date you may have to pay the super guarantee charge SGC , which is not tax-deductible. Working out the charge and preparing the statement When an SGC statement is required, you can use the options below to assist with the calculation and lodgment of your SGC. In the Business Portal External Link you can use the SGC statement and calculator tool refer to Superannuation guarantee charge statement business portal help External Link for assistance. The general interest charge GIC will then apply from the deferred payment time as varied until the SGC is paid in full. Once you lodge a statement and pay the SGC, we transfer the super guarantee shortfall amount and any interest to your employee's chosen super fund. Show download pdf controls. Last modified: 02 Dec QC {/INSERTKEYS}{/PARAGRAPH} Payment dates You must lodge your SGC statement and pay the charge by the due date. You then attach the completed spreadsheet to a new mail message selecting the topic Superannuation and subject Lodge SGC Statement. In calculating and populating the spreadsheet you can refer to How to use the SGC statement and calculator tool for assistance. {PARAGRAPH}{INSERTKEYS}If you don't pay the minimum amount of super guarantee SG for your employee into the correct fund by the due date you may have to pay the super guarantee charge SGC , which is not tax-deductible. If an employee reports you for unpaid super we'll start an investigation on their behalf. We prioritise the collection of unpaid SGC debts. The spreadsheet will not automatically calculate your SG shortfall, but will calculate the nominal interest component up until the date the form is completed. You can also ask for an extension of time to pay. When a due date for payment falls on a weekend or public holiday, you can make the payment on the next working day. Show print controls. The nominal interest will continue to accrue until you lodge. We'll keep them informed of the investigation and the progress of our debt recovery actions. End of example. We'll work with you to address outstanding amounts but if you don't engage with us we'll take stronger action. When an SGC statement is required, you can use the options below to assist with the calculation and lodgment of your SGC. You must make the request before the due date, in writing, stating why you need an extension.