Superannuation guarantee charge liability

Employers may become liable to pay the superannuation guarantee charge (the sgc) if they fail to pay their superannuation guarantee amounts  (sga) in a timely fashion. The charge itself is extremely penal and should be avoided at almost any cost. 'Employers' may also include contractors who engage sub-contractors under certain conditions - such as when, where and how their contracts are to be performed, in a way that might be seen [...]