We are now tailoring our interactions with employers based on their behaviours and choices. When an employer has not met their superannuation guarantee obligations, but has a good compliance history, we are unlikely to move straight to audit action. Instead, we are more willing to work with the employer to achieve payment of outstanding super guarantee contributions, including compensation for lost interest. Our priority is to ensure that super guarantee payments are made to funds as quickly as possible.
This risk-based approach supports employers who are willing to engage with us and want to get things right. It also allows us to focus on those employers who are unwilling, unable or deliberately choosing to not meet their obligations.