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2024-25 Super Guarantee Compliance

Each year, the ATO shares key results on the amount of super guarantee being paid, as well the ATO’s action to protect employee super entitlements.

Key highlights of the 2024-25 Super guarantee compliance snapshot:

  • Most employers are doing the right thing and meeting their super obligations without ATO intervention.
  • There are approximately 942,500 employers employing 14.9 million workers eligible for super.
  • Total super guarantee charge liabilities raised of $1.73 billion for approximately 855,000 employees. This amount includes ATO compliance actions, employer voluntary disclosures of unpaid super, penalties and $172 million interest.
  • A total of $1.10 billion in SGC entitlements was distributed into the funds of approximately 960,000 employees. This amount includes SGC amounts collected in the 2024–25 financial year for the current and prior years.
  • The ATO completed 15,350 SG audit and review cases raising $589 million in SGC.
  • Employers made voluntary disclosures of unpaid super, resulting in around $548 million in SGC liabilities.
  • Across 942,500 employers, 9.3% had a SGC collectable debt. Of this group, 12% of these employers owe 60% of the total SGC collectable debt.
  • $201.3 million of SGC debt is under a payment plan – representing approximately 9.4% of the total SGC debt and involving approximately 7,600 employers.
  • 22,550 firmer and legal actions were taken to address employers who failed to pay their liabilities.

To view the 2024-25 ATO Super guarantee compliance snapshot in full, click here.

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