ATO Focus on Super Obligations

Each year, the ATO identifies industries where employers are at a greater risk of not making super contributions for their eligible employees.

This year it's focus is on:

child care services

pubs, bars and taverns; and

industrial cleaning industries.

Furthermore, the ATO stated that, in early 2015, it will write directly to employers in these industries to remind them of their super obligations.

It has also advised that it will be undertaking super obligation audits of these industries from July 2015.

The ATO reminds all taxpayers that they must:

  • contribute at a rate of 9.5%;
  • make contributions by the quarterly cut-off dates (i.e., 28 April, 28 July, 28 October, 28 January);
  • pay super for eligible contractors, even if the contractor quotes an ABN; and
  • give an employee's tax file number to their super fund within 14 days of receiving it.

Note: If you receive a phone call from the ATO and you're at all uncomfortable answering their questions over the phone, feel free to tell them to call us instead, or (if they still insist on speaking to you) that you would like to speak to them later after speaking to us.