Non-payment of super by employers
A substantial number of Australians each year are affected by superannuation guarantee (SG) non-compliance, where an employer is not paying the mandatory SG contribution.
The Australian Taxation Office has estimated that the shortfall in SG contributions due to non-compliance is about $2.5 billion a year in total.
By law, your employer is required to pay 11 per cent (from 1 July 2023) of your salary into your superannuation account, at least quarterly*. If they are not, you could face negative consequences when you reach retirement – the average person affected by SG non-compliance loses around $3,750 per annum and for a 25-year-old, a one off loss of this magnitude could equate to a loss of $13,500 at retirement.
If you have any doubts about whether your super is being paid correctly, the following steps can help you resolve this issue.
*The Government has announced that employers will, from 1 July 2026, be required to pay an employee’s compulsory superannuation contributions to their fund on the same day that they pay their salary and wages, instead of up to three months later. This announcement is not yet law.
1. Speak to your employer
Ask your employer if they have been making SG contributions for you and, if so, how much they have been paying and which account details they are using.
If your employer contributions have been going into a fund that you no longer use or check, you may wish to consolidate your super.
2. Contact your super fund
If you do not have your most recent member statement, you can contact your super fund to find out the timing and amount of your last super payment.
You can also create an account on the ATO’s MyGov service to see details of all of your super funds, including any that you may have lost track of or forgotten about.
3. Lodge an enquiry with the ATO
If you have checked with your employer and super fund and are still not sure that your employer is paying you enough (or any) superannuation, you can lodge an unpaid super enquiry with the ATO here.
You will need to provide your employer’s ABN and contact details, along with information on your current employment arrangement and details of the period of lost super. Once received, the ATO will investigate your case and provide you with updates via letter.