Remediate an employer's missed or late super guarantee contributions
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From payroll records and fund contribution receipts, calculate for each employee and each pay period which contributions were missed or late, splitting earnings paid up to 30 June 2026 (quarterly rules) from earnings paid from 1 July 2026 (each QE day), and draft the remediation plan and the employer's advice letter.
- What the lawyer must review
- Confirm the period each shortfall falls in and the rules that apply to it, check the calculation against the payroll data, advise whether any super guarantee statement is required for quarterly periods, and decide the advice on paying the shortfall before any notice of assessment.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From payroll records and fund contribution receipts, calculate for each employee and each pay period which contributions were missed or late, splitting earnings paid up to 30 June 2026 (quarterly rules) from earnings paid from 1 July 2026 (each QE day), and draft the remediation plan and the employer's advice letter. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm the instructions, the jurisdiction and the complete relevant material before starting.
- Confirm the payment date of each pay run, because earnings paid from 1 July 2026 are assessed per QE day.
- Check that contributions counted as on time were received by the fund within 7 business days after the QE day.
- Confirm whether the ATO has already issued a notice of assessment before advising on payment.
- Check the output against the source documents named in it before it is relied on.
Sources
- ATO: Payment deadlines for Payday Super · 2026-10-18
- ATO: What happens if you don't pay super correctly · 2026-10-18
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.