请教晚交superannuation的问题

xiaoyunsusu

大家好，请教会计朋友们，如果super在due date之后交了的话，是不是要填superannuation guarantee charge form。

我所在的公司在昨天才交了,第一季度的super. 比规定晚了5天。外部会计发给我36页的superannuation guarantee charge form让我填。她说technically 需要提交这个表格。请问大家有没有晚交super情况发生，都是怎么处理的。需要填这个表吗？


另外，作为新人还有一个问题一直搞不清楚。非常非常纠结！！

请问大家外部会计和公司内部会计是怎么样一个关系呢。除了报BAS,年底report外，他们一般有没有义务解答内部会计问题呢。为什么我们公司的事务所会计，永远都是转帖ATO网站上的文字，从来不正面回答我的问题。而且要把我问的问题转发给所有人，但是从来不明确回答。究竟是我不应该问她问题，还是她的问题。请有经验的足迹同学们指点迷津,不胜感激！！！

vivien75

如果晚交，理论上是要填的。但实际操作时，只要没被ATO发现，而且你们的super fund也接受了你的contribution money，那就不需要voluntary disclosure。If you fill superannuation guarantee charge form, it's really painful experience - you have to manually complete the form for EACH individual employee, then send the super money + nominal interest of 10% per annum + an administration fee of $20 for each employee with a shortfall to ATO not super fund, then ATO tranfer the super money to super fund. If it was only 5 days overdue and the super money has already reached super fund account, it is absolutely no need to complete superannuation guarantee charge form - tell your finance team it will cost the fortunate to the company if disclosure and beside the super fund has already accept the money. It's all fine for this time and will be careful to pay on time in the future

xiaoyunsusu

vivien75 发表于 2012-11-3 23:57
如果晚交，理论上是要填的。但实际操作时，只要没被ATO发现，而且你们的super fund也接受了你的contributio ...

Thanks very much for your help, Vivien.

Jocelynlele

vivien75 发表于 2012-11-3 23:57
如果晚交，理论上是要填的。但实际操作时，只要没被ATO发现，而且你们的super fund也接受了你的contributio ...

How can i know whether the super fund still accepts contributions after the cut-off date? Am i supposed to be notified if the late contributions are not accepted? BTW, what is the late payment offset election? is it the late contributions paid to super fund?
Sorry to ask so many questions, need some help from you. (paopaobing(58))

vivien75

As the case above, it seems the super fund has already accept the contribution money. How do you know it - it is very simply, if the super fund refused the money, the money will return back to your account and your finance team will notify you and the super fund also will send you a notification to explain when they return the money to you - almost 100% super fund would accept the money even after the cut-off date. If so, you don't need do anything just be careful don't be late in the future

If the fuper fund did refund the money back to you, then you don't have choice, you have to lodge the super guarantee charge form

Also in some cases, you have to make voluntary disclosure, for example, your employee claim super shortfall, in fact, if you did short paid the employee, you can lodge the form voluntarily

Jocelynlele

vivien75 发表于 2012-11-4 22:03
As the case above, it seems the super fund has already accept the contribution money. How do you kno ...

谢谢Vivien