The ATO has rolled out a free 8 modules super guarantee employer obligations course, designed to educate employers about their super guarantee (SG) responsibilities for eligible employees. The course should take around two hours to complete.
Participants can take an assessment after completing the course to test their understanding. Once participants have successfully completed the assessment (with a score of 80% or higher), a certificate of completion will be available for them to save and print.
For employers directed by the Commissioner of Taxation to undertake this course, their assessment results will be automatically forwarded to the ATO. The ATO reminds employers to keep the certificate of completion until they receive written confirmation that they have complied with the direction.