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Lodge and pay quarter 3, 2021-22 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time

Employers who lodge 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.