Superannuation Compliance: Understanding the 2022-23 Results


Let’s take a closer look at the Australian Taxation Office’s (ATO) efforts to make sure employers follow the rules for super guarantee (SG) payments in the 2022-23 financial year. This blog will break down what employers need to do, what the results show, and share some interesting stories from the year.

Overview of SG Compliance:

Employers need to pay a certain amount of money, called the super guarantee, to their employees. The ATO makes sure employers do this, and if they don’t, there are consequences called the super guarantee charge (SGC).

Key Highlights:

1. Good News: More than 94% of employers are doing the right thing without the ATO having to step in.

2. Money Matters: The ATO found $1,130 million in unpaid super through reports from employers and their checks. This includes money from employers who admitted they hadn’t paid enough.

3. Help for Employees: The ATO gave $683.8 million to 485,000 employees who were missing out on their super. This happened because of complaints from employees, ATO checks, and employers admitting they made mistakes.

4. Closing Cases: The ATO finished about 14,000 cases, making employers pay $447 million in unpaid super and $157 million in penalties. Employee complaints, ATO checks, and the ATO reminding employers to do the right thing all played a part.

Employer Overview:

About 915,000 employers, with 14.3 million employees, shared their super payment info with the ATO using something called Single Touch Payroll.

Employee Notifications:

Around 23,300 employees told the ATO that they weren’t getting the right amount of super. The ATO took different actions to fix these issues.

ATO Initiatives and Voluntary Disclosures:

The ATO took steps to help employers do the right thing, and around 56,000 employers admitted they didn’t pay enough super. This added up to $445 million.

Super Guarantee Charge Debt:

There’s a lot of detail about how much money employers owe in unpaid super. Some are paying it back, some are arguing about it, and some have plans to pay it over time.


Looking at the results from 2022-23, it’s clear that when employers and the ATO work together, employees get the money they deserve. Understanding the rules, admitting mistakes, and fixing things on time are key to making sure everyone gets a fair deal. By keeping things simple and following the rules, employers can create a workplace where everyone’s financial well-being is taken care of.