It has been reported in Workplace Express that the ATO has begun using new data sources to identify in “relative real time” employers that are late or non-payers of compulsory superannuation contributions.

It has further been reported that the ATO this month contacted 2,500 employers that are late in making their 2018-19 Super Guarantee payments and will be sending “due-date reminders” to another 4,000 employers.

The ATO’s Deputy Commissioner for Superannuation and Employer Obligations, James O’Halloran, said last week the warnings are the first use of data obtained from Single Touch Payroll reporting arrangements, which are based on what super funds report to the ATO on SG payments.

Mr O’Halloran went on to say, “We now have an unprecedented level of ‘visibility’ of super information at the account and transaction level and we’re increasingly using this capability.”

The ATO is currently examining the payment transactions and patterns for quarter four of 2018–19 and from this data, they can already see that between 90% and 92% of contribution transactions by volume were paid on time and that between 85% and 90% of the transactions by dollar value were paid on time.

The ATO is now starting to actively use the data to warn employers who appear not to be paying the required SG on time, in full or at all.

Single Touch Payroll extended to employers with 19 or fewer employees from July 1 and already applied to larger employers. Mr O’Halloran stated that, “In terms of following-up SG payment from our casework, we also issued some 5,000 individual director penalty notices (DPNs) for 3,600 companies to a combined value of $283 million.”

What Can Employer’s Do … It is suggested that employer’s, review their superannuation payments to their employees and to ensure they are compliant with the SG legislation. Where any anomaly, is determined, urgent remedial action should follow.