Hi Thomas,
Unpaid employer superannuation contributions, or incorrectly paid employer superannuation contributions, are treated as a taxation issue. In other words, your employer is getting benefits that they would not otherwise be entitled to.
You can do the following:
- Follow the ATO
process for unpaid super and once you are sure that your employer has failed to contribute any superannuation to your chosen fund, you can lodge an enquiry with the ATO. At this stage, the ATO will send both you and your employer a notice (and some forms to fill) and begin an investigation into the matter.
- Concurrently, you can contact the
Fair Work Ombudsman and lodge an enquiry or complaint about the unpaid superannuation.
If it is found that your employer has in fact been neglecting their statutory obligations, then they must fill in a super guarantee charge with the ATO — this consists of the superannuation shortfall + 10% interest on the amount per annum + administration fee of $20.00 per employee per annum. They will need to lodge a
superannuation guarantee charge statement and this will be assessed by the ATO like any other taxation assessment:
what happens if employers do not meet super obligations.