Unterbezahlte Superannuation für Skilehrer führt zu Nachzahlungen und Strafen

Definition

Ski schools commonly pay instructors a mix of hourly wages plus commission per lesson, often with highly variable rosters and seasons. Where lesson bookings and commissions are tracked in separate systems (or spreadsheets) from payroll, employers frequently omit commission components from ordinary time earnings or miss SG on some casual shifts. The ATO states that employers who do not pay the correct super by the due date must pay the Superannuation Guarantee Charge (SGC), which is made up of the super shortfall calculated on a broader base, nominal interest at 10% and an administration fee of AUD 20 per employee per quarter.[1] The SGC is not tax-deductible.[1] For repeated or significant underpayments, the ATO can also impose Part 7 penalties of up to 200% of the SGC.[1] In reviews of hospitality and seasonal industries, super shortfalls of 2–6 years are common, with remediation amounts running from tens of thousands to millions of dollars. For a mid-sized Australian ski school with, for example, 40 instructors each earning an extra AUD 8,000 in lesson commissions per season that are incorrectly excluded from OTE, the missed SG at 11.5% is AUD 36,800 per season. Over four seasons this is AUD 147,200 in principal. Adding SGC interest (~10% p.a. simple) and administration fees (AUD 20 per instructor per quarter) can easily add AUD 30,000–50,000. If the ATO additionally applies a 50% Part 7 penalty (a typical reduced penalty when there is some cooperation), the total payable can exceed AUD 250,000 for what began as record-keeping errors on commission payments. This is a LOGIC-based estimate grounded in ATO’s SGC formula and published penalty framework; the exact loss will vary by resort size and audit period.

Why This Matters

The Pitch: Ski resorts and Skischulen in Australia 🇦🇺 waste AUD 10,000–150,000+ over several years on Superannuation Guarantee Charge, adviser fees and remediation for miscalculated instructor commissions. Automation of lesson booking–to–payroll integration and SG calculations on commissions eliminates this risk.

Affected Stakeholders

Resort CFO/Finance Manager, Payroll Manager, Ski School Director, HR Manager, External Tax/Payroll Adviser, Ski and snowboard instructors (employees and certain contractors later reclassified as employees)

Related Business Risks