Accounting & Bookkeeping
Superannuation Calculations & Lodgements
Superannuation guarantee obligations are strict — late or incorrect payments result in the SGC charge, which is not tax deductible. PHC & Associates calculates, reconciles, and lodges your super contributions accurately each quarter, and is preparing clients now for the move to same-day super from 1 July 2026.
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Clients Served
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What's Included
Everything Handled for You
Superannuation guarantee (SG) calculations each pay period
Quarterly super lodgements via the ATO Small Business Super Clearing House (SBSCH) or preferred clearing house
Super guarantee charge (SGC) statement preparation if contributions are late
Super fund onboarding for new employees (choice of fund process)
Stapled super fund checks via ATO for new employees without a chosen fund
Reconciliation of super payable to super paid each quarter
Salary sacrifice and voluntary contribution processing
Transition planning for same-day super (from 1 July 2026)
Why It Matters
Why Superannuation Compliance Matters for Your Business
Superannuation is not optional, and the consequences of getting it wrong are severe. The Super Guarantee Charge (SGC) — applied when contributions are late or incorrect — is not tax deductible and carries additional interest and penalties on top.
SGC Charge is Costly
If super is paid even one day late, the SGC applies. Unlike the super contributions themselves, the SGC charge cannot be claimed as a tax deduction — making it significantly more expensive than simply paying on time.
ATO Is Actively Auditing
The ATO cross-references STP payroll data with clearing house records to identify employers not meeting their super obligations. Employers with gaps are being actively contacted.
Same Day Super from 2026
From 1 July 2026, super must be paid on the same day as wages. Businesses that aren't prepared will face immediate SGC exposure from day one of the new regime.
Employee Rights
Employees have the right to check their super balances and report unpaid super to the ATO. Underpaid super is one of the most common employee complaints escalated to the regulator.
Stapled Funds
Since November 2021, employers must check the ATO for a new employee's stapled super fund before making contributions. Paying to the wrong fund can still result in an SGC liability.
How It Works
Your Step-by-Step Process
A clear, repeatable process so you always know what to expect.
Contributions Calculated
Super guarantee is calculated on each employee's ordinary time earnings.
Clearing House Lodgement
Contributions are submitted via your clearing house before the quarterly due date.
Payment Confirmed
We confirm contributions have been accepted by each employee's fund.
Reconciliation
Super paid is reconciled to super payable to ensure no shortfalls.
SGC Management
If any contributions are late, we prepare the SGC statement to minimise penalties.