The ATO requires ..."If you haven't met your super obligations as an employer, you have to lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) and pay a superannuation guarantee charge to us. Additionally, your business 'might' lose the tax deduction you would normally get for super contributions, because the super guarantee charge is not tax deductible and neither are most late payments."
So in these circumstances the ATO knows when a Employer hasn't been paying their employees Super Guarantee (SG) contributions. But as long as they are getting the nominal interest at 10% per annum on the shortfall, and an administration fee of $20 per employee, per quarter, they are ok with it. No need for anyoone to tell the employees, so why would you pay them.
