Superannuation or super is a government-mandated retirement savings program that covers all eligible employees, including yours. It is calculated from their first day of their employment. Payments must be made by you as the employer at least four times in a year, based on the following quarterly due dates. If you make a mistake like not paying the minimum amount on time and to the correct fund, you may have to lodge a Superannuation guarantee charge statement and pay the superannuation guarantee charge or SGC. Failing to meet your superannuation obligations and non-compliance with Australian superannuation laws can result in penalties from the ATO. Having a bookkeeper with an understanding of superannuation laws ensures all your superannuation obligations are met. Lodging and paying your BAS must be made at least four times in a year, based on the following quarterly due dates. If the due date is on a weekend or public holiday, you can lodge your form and pay on the next business day. If you lodge your quarterly activity statements online, you may qualify for a two week deferral of your activity statement due date.
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