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Super news for most, but women and contractors still missing out.

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Australian Taxation Office

Nat 99/09




A recent audit by the Australian Taxation Office has revealed that contract and part time workers, particularly females, are missing ou t on the Superannuation Guarantee.

"Our audit has shown that while 91 per cent of employers are fulfilling most of their obligations, errors continue to occur in the key areas of classification of workers and calculation of the Guarantee amount," Assistant Commissioner of Taxation David Diment said today.

While 95 per cent of female workers in full time employment receive their Superannuation Guarantee payments, only 85 per cent of female contractors and 86 per cent of part time female workers are correctly paid by employers.

"The results of the audit offer a strong reminder that employees must take an interest in their own superannuation affairs," Mr Diment said.

The audit showed that the most common error made by employers was calculating the Superannuation Guarantee at the wrong rate. The rate had increased from six per cent to seven per cent on 1 July 1998.

As part of the audit, the Tax Office issued software to assist employers to calculate their payments. "The feedback was excellent and we will be approaching major payroll suppliers and small business software companies to discuss the benefits of including superannuation calculators in their packages."

The audit results show that superannuation has been embraced by employers as part of their responsibilities.

"The audits will continue to be conducted in 1999 to provide the Tax Office with the information it needs to help employers understand their Superannuation Guarantee obligations and ensure that employees obtain their full benefits," Mr Diment said.

If employers have any questions about the level of contribution or classification of an employee they can contact the Super Helpline on 13 10 20 , or find information on the Tax Office Internet site, ATO assist , at


1 March 1999


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