ATO Super Guarantee Decision Tool
ATO Super Guarantee Decision Tool. This decision tool helps determine if your employees are eligible for super guarantee (SG), including any contractors treated as employees for super purposes.
You will be asked questions about the nature of the work arrangement between your business and the worker. Based on your answers a report is generated that contains a:
- summary of the information you have given
- decision that advises whether an individual is eligible for super contributions.
Note: You can't stop part way through the decision tool and/or save your answers to finish later.
ATO Super Guarantee Decision Tool, important information
The answers you get from this decision tool are based only on the information you give. You must check the information you enter is correct, as we won't be held accountable for any incorrect decisions.
The decision about whether the worker is eligible for SG contributions is limited to the responses you give. You can't rely on the decision if the arrangement changes or for different arrangements with other workers.
You'll remain anonymous at all times. We don't record any of your personal information.
Getting started
The decision tool is quick and easy to use. It should only take up to five minutes to complete.
The Help button will provide guidance if you don't understand a question.
You can personalise the report and print it for your records.
Who can use the SG eligibility decision tool
Employers
Employers can use this tool to understand whether they need to make super contributions for the individuals they employ (including any contractors who are treated as employees).
ATO Super Guarantee Decision Tool. You're an employer if you employ workers under a verbal or written employment agreement on a full-time, part-time or casual basis. You may also be considered an employer if you make payments to a contractor under a contract wholly or principally for their labour.
If you're not sure whether your workers are employees or contractors, use the Employee/Contractor decision tool.
If you're a non-resident employer, you can find out about your obligations by referring to Foreign-residents-doing-business-in-Australia.
Employees
If you're an employee, use our Am I entitled to super tool to help determine if you're eligible for super.
Printing the report
You can personalise the details of your report before printing by adding the worker's name and/or your business name.
Use the Print or Save button to display a print friendly version of your report which can be either printed or saved electronically.
Note: the print friendly report displays in HTML only.
After using the decision tool
Use the Superannuation guarantee (SG) contributions calculator to calculate how much super you should be contributing for your eligible workers.
Hunter Partners are Accountants, Tax Agents and Financial Planners. We can assist you with all aspect of your accounting, tax and financial planning requirements, call Hunter Partners on (07) 4723-1223.