Once you have added all your Employees' Superannuation shortfalls and late payments, you can finalise your Superannuation Guarantee Charge and lodge it to the ATO.

Finalise the Superannuation Guarantee Charge

1. Open the Superannuation Guarantee Charge worksheet and select the [Employer Details] Tab
   
   è  The SGC Worksheet Employer Tab
   
   
   
   
2. Type the following details:
   • Type of Statement > Type an X in either Original Statement (first SGC Lodged) or Amended Statement (amended SGC previously lodged)
   • This form is for the period ended > Type the last date of the Quarter you are reporting
   • Tax File Number and Australian Business Number > Type the Business TFN and ABN
   • Legal Name and Trading Name > Type the Business Legal Name and Trading Name
   • Street and Postal Address > Type the Business Street Address and Postal Address
   • Authorised Contact and phone number > Type the Business Authorised Contact full name, contact number and email address
3. Save the Worksheet
4. Select the [Declaration] Tab
   
   è  The SGC Worksheet Employer Tab
   
   
   
   
5. Type your name and the date you are lodging the Declaration in either the Employer Section (if you are a Business lodging the SGC Statement) or Agent Section if you are a BAS Agent lodging on behalf of Business.
   Note: BAS Agents also need to enter their Registered Agent Number and phone number.
   Note: the SGC Statement will automatically calculate the applicable interest based on the date entered of the period ended (Employer Details Tab) and the date of the lodgement (Declaration Tab)
6. Go to the [Totals] Tab and ensure the following fields are completed
   Note: these are all calculated fields, do not attempt to manually modify any of them
   
   è  The SGC Calculator [Totals] Tab
   
   
   
   
   • Total SG Shortfalls (excluding choice) > Provides the total of all Unpaid Super + Super paid late
   • Total choice of liabilities > Provides the total of all super paid to incorrect funds
   • Nominal Interest > Provides the total of all annual interest for shortfall + late payments
   • Less Total late Payment Amount > Deducts any Super Payments reported as a late payment offset
   • Total Superannuation Guarantee Charge > Provides the total payable for the Superannuation Guarantee Charge
     

Lodge the SGC Statement

(via ATO Online Services for Agents)

1. Log into ATO Online Services for Agents
2. Go to Communication > Practice Mail
3. Click on [New]
   
   è  The Practice Mail screen
   
   
   
   
4. Select/Enter the following details:
   • Topic > Select: Superannuation
   • Subject > Select: Lodge SGC Statement
   • Enquiry Type > Select: I am enquiring on behalf of client
   • Search Client > Type the Client's ABN and click on the search icon
     
     è  The Client's Company Name and ABN are displayed on the screen
     Note: the Client must be added to Online Services for Agents prior to lodging the Superannuation Charge Statement
     
     
5. Select/Enter the following details:
   • Message > Type: Please refer to the attached Superannuation Charge Statement
   • Attach Files > Attach all the Superannuation Charge Statement Worksheets (maximum of 6 files)
   • Email Address > Type the BAS Agent's email address
   • Contact Details > Enter the BAS Agent's contact details
6. Select the Privacy Declaration and click on [Send]
   
   è  The Practice Mail screen
   
   
   
   è  The ATO Confirmation Receipt