From cathropartners.com.au: Employers are required to pay the Superannuation Guarantee Charge to the ATO if they fail to make mandatory contributions for their eligible employees.

Starting July 1, 2024, the Fair Entitlements Guarantee’s Recovery Program will pursue unpaid SGC amounts from employers in liquidation or bankruptcy, while compliance remains the ATO’s responsibility.

From January 1, 2025, non-payment of superannuation will be classified as wage theft, leading to severe penalties for non-compliant employers.