What are the penalties for not complying with Choice of Super obligations?

As an employer, it’s worth making sure you comply with your Choice of Super obligations to avoid penalties. If you don't meet your Choice of Super obligations, you remain liable for the Superannuation Guarantee (SG) charge, together with interest and penalties.

To meet your obligations, you must:

• Offer Choice of Super to your eligible employees
• Act on your employees' choice by paying their SG contributions to their chosen fund, or to your employer fund if they do not choose a fund

If you would like more information, please visit the Department of Treasury's website.