Tips for Completing an SGC Statement

Paid your employee’s super late? Don’t stress - in this session, we'll show you tips and tricks for completing a Super Guarantee Charge Statement correctly to avoid further headaches.

In this session, we cover:

• Overview of the Pre-30 June 2026 Super rules​

• Case Study: ​

  • Collating the data​

  • Calculating the SGC ​

  • Completing the SGC statement​

  • Making the payment and reconciling the ATO SGC account​

• Calculating the Individual SG Shortfall:​

  • OTE vs Salary and Wages​

• Reducing the SGC for multiple late periods