“You must make the request before the due date by either writing to us and stating why you need an extension and phoning us on 13 10 20,” the ATO said.
“We prioritise the collection of unpaid SGC debts. We’ll work with you to address outstanding amounts but if you don’t engage with us, we’ll take stronger action which can include additional penalties.
For businesses taking on workers for the first time, the ATO said it was important to work out the processes for paying super for the first time.
“Even if a new staff member is a relative or only helping occasionally, you'll need to work out if they're eligible for super,” the ATO said.
“Working out where to pay super for your worker is easy if your worker nominates an eligible super account. You must offer your new worker a Superannuation standard choice form so they can give you the details for their super fund.
“If your worker doesn't choose a super fund, you may need to request details for your employee's existing fund, known as a stapled super fund, from us. If we have no details, you will need to create a new super account for them.
“Remember, you can reach out to a trusted adviser, such as a BAS or tax agent, bookkeeper, or payroll provider to help you meet your super obligations.”
From 1 July 2022, employers will need to pay super for employees, regardless of how much it pays them. This is because the $450-per-month threshold for super guarantee (SG) eligibility is being removed.
At the start of July, the super guarantee rate will also increase from 10% to 10.5%.