Developed in consultation with tax professionals, the Super guarantee (SG) health checklist outlines the essential questions employers need to answer when meeting their super obligations.
Although designed for tax professionals, it's also a helpful tool for small businesses wanting to apply due diligence when preparing to pay their employees super.
The checklist is a quick way to assess if all the requirements of SG are being considered and applied when paying super for employees. For additional information, the steps contain links to web content and calculator tools to make it easy to get SG right.
The ATO are currently seeking comments and suggestions on the usability of the checklist that will be used to improve it to better meet your needs. Please share your feedback with the ATO by 20 August.
ATO - Super Guarantee Health Checklist Feedback
ATO - Super Guarantee Health Checklist Document