Frequently asked questions

Payment of contribution arrears

Why has the ATO not received my payment?

UOW submitted superannuation guarantee contribution (SGC) statements to the ATO on 14 July 2017, remitting shortfalls identified as part of the Superannuation Compliance and Remediation project. This included shortfall amounts and interest calculated to 15/7/17. The ATO has confirmed receipt of the SGC statements.

The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.
We recommend you allow about two months for processing so please check back on this website in mid-October 2017.

How will this impact my concessional contribution cap?

The ATO has been consulted with respect to the impact that remedial contributions may have on employees and their concessional contributions cap. The University is unable to make an application on behalf of an employee but is in discussions with the ATO to put forward its view as to why remedial contributions should be disregarded and/or reallocated and to ensure that any Commissioner’s discretion is applied consistently. The University will provide further information in this regard as soon as the ATO provides its further instruction. However, at this stage we are waiting on the ATO for an updated response.
The website will be updated when further information is available.

 

What happened?

I’ve heard there have been errors with superannuation contributions paid by UOW. What has happened?
On Wednesday 5 April 2017, the University announced that it had discovered errors in some superannuation contributions made on behalf of some employees over the last eight (8) years and what it was doing to remediate those errors.

What has been done about it since these anomalies were discovered?
After being advised, University management engaged leading professional services firm Deloitte to work alongside UOW staff reviewing payroll and human resources records back to 1 July 2009 to identify and quantify any incorrect superannuation contributions made on behalf of current and former employees so these can be remediated.

The review is now complete and UOW are working with superannuation funds and the ATO to process payments to affected employees and former employees’ accounts.

Why is the date 1 July 2009 important?
1 July 2009 was the date the most recent Australian Taxation Office Superannuation Guarantee Ruling (SGR 2009/2) defining Ordinary Time Earnings as they relate to superannuation came into force. In some cases, these changes were not correctly applied at UOW, consequently all preceding dates are not in question.



Who is affected?

Are all staff affected by these superannuation anomalies?
The anomalies being investigated do not include UOW Enterprises (UOWE), including UOW College, UOW’s campus in Dubai or UOW Pulse—formerly UniCentre and the University Recreation and Aquatic Centre (URAC)—employees or those entities’ payroll systems.

How will I know if I am affected?
The University has notified all affected current and former staff members. . If you wish to seek updated information, please call the Human Resources Reception Desk between the hours of 9am and 4.30pm Monday to Friday on 02 4221 5902.

I used to work for UniCentre and/or URAC) but now I work for UOW. Will my superannuation be affected?
The anomalies being investigated do not include UOW Enterprises (UOWE) or UOW Pulse—formerly UniCentre and the University Recreation and Aquatic Centre (URAC)—employees or those entities’ payroll systems.

If your superannuation contributions while employed with UOW are affected, you would have been notified.

 

The implications

How much money can people expect to be repaid?
Each affected current or former employee’s circumstances are different and each affected current or former employee has been notified of the underpaid superannuation contribution and applicable interest.



The causes

How did these errors occur?
These anomalies were caused by the interplay of several contributing factors including:
1. our complex employment agreements and the interpretation of how superannuation rulings apply to them,
2. system configuration issues in the way the system calculates and processes superannuation contributions across more than 700 superannuation funds.

The University has undertaken an analysis of 767,757 payslips, paying 21,406 employees a total of more than $1.95 billion (including $229.82 million in superannuation contributions paid to more than 700 superannuation funds) over almost eight years.

Can the causes be fixed?
Yes. We have completed the remediation to make our payroll system and processes fully compliant and introduced controls that will prevent a recurrence of these errors.

Can I speak to someone in person?
Yes. If you have other questions please call the Human Resources Reception Desk between the hours of 9am and 4.30pm Monday to Friday on 02 4221 5902.

How can I give feedback make an official complaint?
The University always welcomes your feedback. To register your feedback please visit: http://feedback.uow.edu.au



Remediation FAQ's

Will I get a detailed breakdown of my superannuation payments and corrections?
UOW has provided detail to show what has been remitted in underpaid superannuation contributions and interest into your accumulation superannuation account(s) or to the Australian Taxation Office (ATO).

Will all staff get a copy of their superannuation calculations to check they are correct?
All current and former employees’ superannuation contributions from 1 July 2009 were independently reviewed. All employees with a confirmed underpayment have been contacted and advice provided on the underpaid superannuation contributions. For former employees with a confirmed underpayment, payment has been made to the ATO and you will then be able to contact the ATO in respect of how this payment may be made to you.

The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.
We recommend you allow about 2 months for processing so please check back on this website in mid-October 2017.

Will my super fund be given all the details of the payment or just a lump sum?
UOW has provided detail to show what has been remitted in underpaid superannuation contributions and earnings into your accumulation superannuation account(s) or to the Australian Taxation Office (ATO).

Is everything I earn subject to superannuation?
Ordinary time earnings (OTE) are subject to the superannuation guarantee (SG). The Australian Taxation Office (ATO) website provides a definition and examples of OTE. https://www.ato.gov.au/business/super-for-employers/how-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

Are ordinary time earnings (OTE) the same as salaries and wages?
No. Salary and wages can include items like overtime and some allowances that are not defined as OTE. The Australian Taxation Office (ATO) website provides a definition and examples of OTE.
https://www.ato.gov.au/business/super-for-employers/how-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

Do I get paid superannuation on overtime?
No. Overtime is not part of your ordinary time earnings (OTE). The Australian Taxation Office (ATO) website provides a definition and examples of OTE.
https://www.ato.gov.au/business/super-for-employers/how-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

What is the impact of several yearly underpayments being made in a lump sum in one year?
For the majority of affected employees the total underpayment will be quite small so should have little or no effect on their taxation.

The ATO has been consulted with respect to the impact that remedial contributions may have on employees and their concessional contributions cap. The University is unable to make an application on behalf of an employee but is in discussions with the ATO to put forward its view as to why remedial contributions should be disregarded and/or reallocated and to ensure that any Commissioner’s discretion is applied consistently. The University will provide further information in this regard as soon as the ATO provides its further instruction. However, at this stage we are waiting on the ATO for an updated response.

The website will be updated when further information is available.

If this lump sum payment of underpaid contributions leads to excess annual contributions how will these be treated?
The Australian Taxation Office (ATO) website provides information on excess concessional contributions. https://www.ato.gov.au/super/apra-regulated-funds/in-detail/apra-resources/learner-guides/excess-contributions-tax-learner-guide/?page=52

Should your concessional contributions exceed the cap, you may in ‘special circumstances’ apply for the Commissioner to make a determination that the additional contributions either be disregarded or allocated to the earlier year(s) to which they relate.

The ATO has been consulted with respect to the impact that remedial contributions may have on employees and their concessional contributions cap. The University is unable to make an application on behalf of an employee but is in discussions with the ATO to put forward its view as to why remedial contributions should be disregarded and/or reallocated and to ensure that any Commissioner’s discretion is applied consistently. The University will provide further information in this regard as soon as the ATO provides its further instruction. However, at this stage we are waiting on the ATO for an updated response.

The website will be updated when further information is available.

https://www.ato.gov.au/super/apra-regulated-funds/in-detail/apra-resources/learner-guides/excess-contributions-tax-learner-guide/?page=52

Please note that the above is to provide general guidance only and should not be relied upon or taken to constitute tax advice, nor should it suggest that there may not be other implications relevant to your personal circumstances. Please ensure you consult your own professional tax adviser in this regard.

Will I get interest on underpaid superannuation contributions?
All underpaid superannuation contributions to current and former employees will be remediated, along with the interest rate (currently 10%) prescribed by the Australian Taxation Office (ATO) to compensate employees in situations like this. These amounts will be contributed to the employees’ accumulation superannuation funds or sent to the ATO.

When will I receive any underpaid superannuation contributions and interest that I’m entitled to?
UOW has made payments to the nominated super funds for current employees and to the ATO for former employees.

UOW submitted superannuation guarantee contribution (SGC) statements to the ATO on 14 July 2017, remitting shortfalls identified as part of the Superannuation Compliance and Remediation project. This included shortfall amounts and interest calculated to 15/7/17. The ATO has confirmed receipt of the SGC statements.

The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.

We recommend you allow about two months for processing so please check back on this website in mid-October 2017.

How will I check this doesn’t happen in future?
All current and former employees’ superannuation contributions from 1 July 2009 have been independently reviewed in conjunction with international consultancy firm Deloitte. UOW worked closely with Deloitte to make system improvements to ensure there is no recurrence.

However if you wish you can calculate your superannuation based on the information in your employment contract and any relevant Enterprise Agreement clauses and your ordinary time earnings (OTE), which is different to salary and wages.

The Australian Taxation Office (ATO) website provides a definition and examples of OTE. https://www.ato.gov.au/business/super-for-employers/how-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

How is UOW ensuring this doesn’t happen in future?
All current and former employees’ superannuation contributions from 1 July 2009 have been independently reviewed in conjunction with international consultancy firm Deloitte. UOW worked closely with Deloitte to make system improvements to ensure there is no recurrence.

Will UOW pay for my financial advice?
UOW will provide sufficient detail to show what has been remitted in underpaid superannuation contributions and interest into your accumulation superannuation account(s). You can also speak to your financial adviser or the Australian Taxation Office (ATO) for advice.

Will underpaid superannuation contributions be paid into my super account?
If you are a current employee UOW will pay underpaid superannuation contributions and interest into your accumulation super account(s). If you are a former employee UOW has remitted underpaid superannuation contributions to the Australian Taxation Office (ATO).
The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.

We recommend you allow about two months for processing so please check back on this website in mid-October 2017.

Do I need to give you my super account if I am an ex-employee?
If you are a former employee affected by underpaid superannuation contributions UOW has remitted any superannuation contributions to the Australian Taxation Office (ATO).

The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.

We recommend you allow about two months for processing so please check back on this website in mid-October 2017.

What if I’m retired and no longer have a complying super fund to pay into?
If you are retired and no longer have a complying superannuation fund, UOW is required to remit any superannuation contributions to the Australian Taxation Office (ATO).

The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.

We recommend you allow about two months for processing so please check back on this website in mid-October 2017.

If I’ve retired can the underpaid superannuation contributions be paid directly to me in cash?
If you are retired UOW is required to remit any superannuation contributions to the Australian Taxation Office (ATO).
The ATO have advised that they individually process each person’s details from the statements we have provided to them. We understand this can take some time especially when the ATO has large volumes to process. The ATO will confirm to UOW when processing is completed and we will update this website to advise former employees. We are advised that until the ATO processes your details from the statements, calls to the ATO will not be able to provide you with any information.

While we can’t speak for the ATO, we understand that monies submitted to the ATO by UOW will be processed to your most current superannuation fund details held by the ATO. Where the ATO does not hold current superannuation fund details, the ATO will contact you in due course to obtain current information. If you are unsure if the ATO would hold your current fund details it is recommended that you contact the ATO directly.

We recommend you allow about two months for processing so please check back on this website in mid-October 2017.

How will UOW deal with deceased estates?
UOW is unable to disclose personal information to anyone other than the person or their legal representative.
UOW is required to remit any underpaid superannuation contributions and interest on superannuation contributions to the Australian Taxation Office (ATO). Any such payments will be administered by the ATO. The legal representative for the deceased estate should contact the ATO in this regard.

Can I receive the underpaid contributions in cash?
UOW is legally unable to pay these amounts directly to employees or former employees in cash. UOW is required to remit any underpaid superannuation contributions and interest to a complying superannuation fund (current employees) to the Australian Taxation Office (ATO) (former employees).

Will the superannuation payment appear on my payment summary?
As only salary sacrificed employee superannuation contributions are required to be recorded on payment summaries no entry for these arrears will be provided.

These arrears are all employer contributions under superannuation guarantee or an enterprise agreement/employment contract and not reportable.

 

 

Last reviewed: 11 August, 2017