superannuation guarantee research...employees / contractors in australia, overall and by specific...

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Superannuation Guarantee Research A GfK Australia Research Report Prepared for: The Australian Taxation Office Prepared by: Benita Tan Dr Fadil Pedic 13 August 2013

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TABLE OF CONTENTS

Page

1 EXECUTIVE SUMMARY ............................................................................................................................ 3

1.1 Research methodology ....................................................................................................................................................... 3

1.2 Profiling Australian employees ........................................................................................................................................... 3

1.3 Attitudes and engagement with superannuation guarantee ............................................................................................... 3

1.4 Superannuation guarantee payments................................................................................................................................. 4

1.5 Issues or complaints with superannuation guarantee payments ........................................................................................ 4

1.6 Perceptions of ATO’s role as administrator ........................................................................................................................ 4

1.7 Conclusions ........................................................................................................................................................................ 5

1.8 Implications ......................................................................................................................................................................... 5

2 BACKGROUND AND OBJECTIVES ......................................................................................................... 7

2.1 Research objectives ........................................................................................................................................................... 7

3 RESEARCH APPROACH .......................................................................................................................... 8

3.1 Overview ............................................................................................................................................................................. 8

3.2 Data collection .................................................................................................................................................................... 8

3.3 Target audience .................................................................................................................................................................. 8

3.4 Sampling ............................................................................................................................................................................. 8

3.5 Fieldwork statistics .............................................................................................................................................................. 8

3.6 Survey feedback ................................................................................................................................................................. 9

3.7 Sample achievements ........................................................................................................................................................ 9

4 NOTE TO REPORTING ........................................................................................................................... 11

4.1 Abbreviations .................................................................................................................................................................... 11

4.2 Significance testing ........................................................................................................................................................... 11

5 PROFILING AUSTRALIAN EMPLOYEES............................................................................................... 12

6 ATTITUDES AND ENGAGEMENT WITH SUPERANNUATION GUARANTEE ..................................... 16

6.1 Importance of superannuation guarantee ......................................................................................................................... 16

6.2 Level of (reported) knowledge about superannuation guarantee ..................................................................................... 18

6.3 Interest in and attitudes towards superannuation guarantee............................................................................................ 26

7 SUPERANNUATION GUARANTEE PAYMENTS ................................................................................... 30

7.1 Whether receives superannuation guarantee payments from employer .......................................................................... 30

7.2 Reasons for not receiving superannuation guarantee payments ..................................................................................... 32

8 ISSUES OR COMPLAINTS WITH SUPERANNUATION GUARANTEE PAYMENTS ............................ 33

8.1 If ever needed to make a complaint.................................................................................................................................. 33

8.2 Nature of complaint ........................................................................................................................................................... 36

8.3 Barriers to taking action .................................................................................................................................................... 37

8.4 Complaint channels .......................................................................................................................................................... 38

9 SATISFACTION WITH ATO HANDLING OF SUPERANNUATION GUARANTEE COMPLAINTS ....... 39

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10 PERCEPTIONS OF ATO’S ROLE AS ADMINISTRATOR ...................................................................... 40

10.1 Awareness of and confidence in ATO’s administration .................................................................................................... 40

10.2 Reasons for doubting ATO’s administration ..................................................................................................................... 42

10.3 Awareness of superannuation-related tools ..................................................................................................................... 43

APPENDIX A: USING THIS RESEARCH .............................................................................................................. 45

APPENDIX B : QUESTIONNAIRE ......................................................................................................................... 47

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1 EXECUTIVE SUMMARY

The Australian Taxation Office (ATO) is tasked with optimising employer compliance with the Superannuation Guarantee (SG) scheme which requires employers to make direct contributions to funds on behalf of eligible employees (which includes some contractors’ obligations). The ATO commissioned GfK to conduct quantitative research to provide robust numbers on:

Employee understanding of their superannuation entitlements;

Identifying knowledge gaps and the barriers to taking action; and

Awareness of and attitudes toward the superannuation guarantee and the ATO’s role.

The research aimed at answering each of these objectives and provides an evidence base to inform ATO’s future strategy for communications and administration of the superannuation scheme to support employees / contractors in Australia, overall and by specific audience groups.

1.1 Research methodology

A total of n=1100 online interviews were conducted with people aged 18- 69 years, representing the eligible Australian labour force. The research was conducted using an online methodology that involved sending out emails to panel members of an online panel provider (i-Link) to invite them to participate in a survey. A link to an online survey was embedded within the email invitation.

Quotas were set to ensure national representation of employees (age, gender and location) during screening. Quotas were also in place for employer size among those currently employed to represent the working population.

1.2 Profiling Australian employees

As expected there were some general patterns observed in terms of demographic and working behaviour that provide contextual information to the analysis.

Full-time employees were more likely to be male (67%), aged 25-54 years old (72%), live in metropolitan Australia (79%), and earn above $20,800 per year or above (86%) as shown in Table 2: Employment profile by demographics. Conversely, part-time and casual employees were more likely to be female. Those earning under $450 per month were more likely to be younger and aged 18-24 years old (40% vs. 14% total sample), be part-time, casual or unemployed (91%) and working for micro sized businesses (43% vs. 26% total sample).

Those working in food/hospitality/tourism were significantly more likely to be females (60%), aged 18-24 (24%), live in regional Australia (46%) and work part-time (39%).

1.3 Attitudes and engagement with superannuation guarantee

Overall, employees tend to have a rather blasé attitude towards superannuation guarantee payments. While they value the contributions (61% consider it extremely important and 27% important), they are not particularly knowledgeable (49% knowledgeable) or interested in finding out more information about the topic (45% interested). When asked specifically to indicate their awareness of eligibility rules, there were low levels of awareness of what scenarios qualified an employee for superannuation guarantee

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contributions, in particular for entitlements related to 15-18 year olds. Also of concern is the lack of certainty around where to go/ what to do if they had questions around their superannuation guarantee.

Their somewhat apathetic attitude (only 1 in 9, 11%, strongly agreed that “I'm worried that I should be taking more interest in my superannuation guarantee payments”) suggests that they generally trust employers to pay them superannuation guarantee contributions if they are entitled.

It should be noted that importance, level of knowledge and interest in superannuation guarantee payments were typically lower with age (in particular among 18-24 year olds) and non-full time employment status (part-time, casual) also reflecting those with lower salary and working hours. Those working in the food/hospitality/tourism industries (who were over-represented among 18-24 year olds) tended to place less importance on superannuation guarantee payments and were also less knowledgeable about superannuation guarantee.

However, younger employees aged 18-34 years old were more concerned over their lack of knowledge and felt they should be taking more interest in superannuation guarantee. This suggests that a more active (or push) approach would need to be taken for the younger age group who demonstrate inertia when it comes to such topics but do realise they lack engagement.

1.4 Superannuation guarantee payments

The majority of those employed (78%) were receiving superannuation guarantee payments although this was lower among younger employees (18-24 years old), part timers and casual staff. In line with the lackadaisical attitudes observed, 18-24 years old were significantly more likely to be unsure about whether they received payments. Those not receiving superannuation guarantee payments largely believed they were not entitled to it although a small handful (1 in 10) felt they should be but their boss was not doing the right thing.

1.5 Issues or complaints with superannuation guarantee payments

Only a minority (13%) have ever wanted to make a complaint and only 6% have actually placed a complaint. There was evidence of a higher need to complain - which did not however flow through to complaints - within the building and construction industry in particular. People speaking a language other than English (LOTE) were more likely to make a complaint.

There are some serious barriers preventing people making complaints (losing their job, upsetting their employer) as well as a lack of knowledge about how to go about it. Most who complained went through their employer or the ATO.

Among the n=33 who went to the ATO with their complaint, there were varied levels of satisfaction. While the majority (58% or 19 people) was satisfied with the way the ATO dealt with the complaint overall, there was also almost 1 in 5 (18% or 6 people) who expressed some level of dissatisfaction. Dissatisfaction was even more evident when it came to their perceptions of action taken by ATO staff to resolve the complaint (33% or 11 people were dissatisfied).

1.6 Perceptions of ATO’s role as administrator

The majority of employees associate ATO with the administration of superannuation guarantee and are largely confident in the ATO’s ability to manage and regulate employers on their obligations.

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1.7 Conclusions

Overall, employees’ lack of concern about and engagement with superannuation guarantee suggests the system is working well for most, so much so that minimal intervention is required.

However, there are some notable information gaps in the area of superannuation guarantee, particularly among younger employees (under 24 years old). Interestingly, this same age group expresses some concern about their lack of knowledge about entitlements and eligibility.

While most employees have a relatively good general knowledge about the right to receive superannuation guarantee payments, it would seem that in less obvious scenarios (part-time employment, casual employment, and certain industries such as building/construction) there is both greater uncertainty and less engagement by employees.

This can ultimately lead to issues when a complaint or query relating to superannuation guarantee does occur. Most problematic are the barriers to making a complaint when issues arise (fear of losing job, angering employer) but also a lack of knowledge about how to or where to go for advice.

The research suggests that while the system is generally working well, the blasé attitude of employees servers to directly pass most (if not all) responsibility to employers to ‘do the right thing’. In the majority of cases employers appear to be fulfilling their obligations with regards to paying employees the right amount of superannuation guarantee. However, when this is not the case, employees may not be equipped to take action confidently and without risk (of losing a job etc.).

There is some evidence that, while many would consider going to the ATO, the ATO’s response (or lack of) and a perceived ineffective complaint resolution process need to be addressed in order to lift ATO’s profile in this area.

1.8 Implications

Given the findings, there are some opportunities for the ATO to further support the administration and regulation of superannuation guarantee contributions by employers and to increase employee involvement with this financial product. This can be achieved through:

1. Communication; and

2. Internal processes to support complaints processing and investigation.

Communication:

Communications that inform and educate employees are required – in particular encouraging younger employees to get more involved;

Messaging should be focused on:

specific scenarios or cases in which individuals are eligible for superannuation guarantee;

what their entitlements / contributions should be;

where to go for more information;

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the requirement for superannuation guarantee payments under the law and what happens when this is not done - to support individuals feeling safe and confident in asserting their rights should they feel the employer is not meeting their obligations; and

Promotion of the eligibility decision tool.

Internal processes to support complaints processing and investigation

Developing direct, effective channels and processes for complaints, equipping / training staff to provide advice and action an investigation, and inform complainants of the status of their investigation.

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2 BACKGROUND AND OBJECTIVES

The Superannuation Guarantee (SG) scheme requires employers to make direct contributions to funds on behalf of eligible employees (which includes some contractors). Due to limited availability of data in relation to the SG scheme, the ATO is unable to determine the level of voluntary compliance for particular employers.

As the ATO is tasked with optimising voluntary employer compliance with SG obligations, research was required to understand current levels of understanding of the SG scheme among employees – i.e., knowledge of their rights and entitlements relating to super. This information will assist the ATO to improve management of the SG scheme through identification of needs, gaps and opportunities for educating and engaging employees.

2.1 Research objectives

The research brief provided a list of comprehensive requirements for the research which can be categorised into three broad themes:

Employee understanding of their superannuation entitlements;


Awareness of and attitudes toward superannuation and the ATO’s role.

The research aimed at answering each of these objectives and provides an evidence base to inform ATO’s future strategy for communications and administration of the superannuation scheme to support employees in Australia, overall and by specific audience groups.

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3 RESEARCH APPROACH

3.1 Overview

A total of n=1100 online interviews were conducted with people aged 18- 69 years, representing the eligible Australian labour force. The research was conducted using an online methodology that involved sending out emails to members of a research-only panel (administered by i-Link Research Solutions). A link to an online survey was embedded within the email invitation to allow people to participate in the survey.

Quotas were set to ensure national representation of employees (age, gender and location) during screening. Quotas were also in place for employer size among those currently employed to represent the working population.

3.2 Data collection

An online survey was deployed where individual panel members from a research-only panel were invited to participate in the survey via email. On average, respondents took 7 minutes to complete the survey. Fieldwork was conducted from 22 to 30 May 2013.

3.3 Target audience

The target audience for this research was employees aged 18-69 years from across Australia.

3.4 Sampling

A two-staged approach was used for online sample recruitment:

1. Initially, a representative sample of people on the online panel was invited to participate, based on demographic variables of age, gender and location (metro/regional and state) – reflecting the broader Australian population.

2. From this representative pool, individuals were screened for working status (employment status and employer size). Quotas were set to ensure a representative sample of employees by employer size was achieved. Other variables such as industry, level of seniority, age, gender and so on fell out naturally after initial screening and employer size quotas were applied.

3.5 Fieldwork statistics

A total of 37,568 invitations were sent out, to which 5,127 people responded (14%). Of these 5,127 responses, 1,214 completed the full survey (24%), another 104 started the survey but did not complete it (2%) while the remaining 3,809 (74%) did not qualify or were terminated due to full quotas.

Note, during fieldwork a total of n=1192 surveys were completed which was reduced to n=1100 after two stages of cleaning. First, any interviews deemed to be completed too rapidly (time taken to complete the survey was too short) were removed. Then, interviews for over-quotas were removed randomly. This left the remaining n=1100 interviews. As a result, no weighting was applied to the data.

Fieldwork was conducted by i-Link, a dedicated online research provider (a member of ESOMAR and AMSRS and is ISO 20252 compliant).

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3.6 Survey feedback

The survey was piloted prior to the full launch Very positive comments and feedback about the survey was received though the pilot with the vast majority having no comment about the survey or suggestions for improvement. Several comments suggested the survey was easy to complete, quick and interesting.

3.7 Sample achievements

A representative spread of n=1100 employees in the workforce in terms of demographics and working status were recruited for interviewing. The table below summarise the achievements of the research.

Table 1: Sample achievements

Sub-group % n

Total 100 1100 Gender Male 53 581 Female 47 519 Age 18 to 24 14 153 25 to 34 22 238 35 to 54 43 478 55 to 69 21 231 Location Metro 66 730 Regional 34 370 Income $5,825 py or under ($450 pm) 6 65 $5,826 - $20,799 py 15 170 $20,800-$64,999 py 49 536 $65,000 py or more 16 174 LOTE? Yes 16 173 Work Status Full time 52 572 Part time 28 306 Casual 12 136 Unemployed (<12m) 8 86 Employer Size Micro 26 284 Small 44 486 Medium 25 275 Large 5 55 SG Situation Receives SG 76 837 No SG (inc. Not Sure) 20 220 SG Complaints Needed to complain about SG 13 140

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Sub-group % n

Did complain about SG 6 62 Industry Accounting and Financial Services 5 56 Admin / Customer Service 9 97 Advertising / Media / Entertainment / The Arts 1 10 Building & Construction (including building trades) 6 63 Education / Science 8 89 Engineering / Mechanical 3 31 Government, Defence and Security 2 20 Healthcare / Medical 7 80 IT / Communications 4 48 Legal 1 15 Food / Hospitality / Tourism 10 105 Financial Services 1 14 Trades / Services 4 47 Management / Human Resources 1 11 Manufacturing / Operations 7 77 Retail and Sales 11 125 Outdoor Occupations 2 17 Transport 5 53

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4 NOTE TO REPORTING

All data have been presented in charts or tables where the total sample is typically reported in a chart format and then sub-group analysis of key demographic and employment variables is presented in tables.

4.1 Abbreviations

Some abbreviations have been used within the report:

py= per year

pm=per month

Unemployed<12m= unemployed for less than 12 months

SG=superannuation guarantee

super = superannuation

LOTE = Language other than English in the household

Micro = 1 to 5 employees

Small = 6 to 19 employees

Medium = 20 to 199 employees

Large = 200 plus employees

4.2 Significance testing

Significance testing has been applied to identify any particular sub-groups or audience groups where responses are statistically different from others. In this report these differences are denoted by the following symbols and colours:

Blue text + = statistically significantly higher at 95% confidence interval than other related sub-groups

Red text - = statistically significantly lower at 95% confidence interval than other related sub-groups

Note, if differences are observed but not highlighted using the above symbols and colours, the difference is not statistically significant and should be considered indicative only. At times, some differences observed may seem large however; they may not be significant due to lower sample sizes of the comparison groups. This report commentary will focus on significant differences and patterns.

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5 PROFILING AUSTRALIAN EMPLOYEES

As expected, some general patterns were observed in terms of demographic and work behaviour that will provide contextual information to the analysis.

Full-time employees were more likely to be male (67%), aged 25-54 years (72%), live in metropolitan Australia (79%), and earn above $20,800 per year or above (86%) as shown in Table 2: Employment profile by demographics. Conversely, part-time and casual employees were more likely to be female. Those earning under $450 per month were more likely to be:

younger and aged 18-24 years (40% vs. 14% total sample),

part-time, casual or unemployed (91%); and

working for micro-sized businesses (43% vs. 26% total sample).

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Table 2: Employment profile by demographics

Column % Total

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

Full timePart

timeCasual

Unempl

oyed

(<12m)

Micro Small Medium Large

Male 53 42 34- 54 74+ 67+ 39- 38- 36- 52 54 53 47

Female 47 58 66+ 46 26- 33- 61+ 63+ 64+ 48 46 47 53

18 to 24 14 40+ 18 15 2- 11- 13 23+ 24+ 9- 13 20+ 20

25 to 34 22 6- 17 24 26 26+ 16- 15 22 20 21 24 25

35 to 54 43 29- 38 42 55+ 46+ 47 26- 37 45 44 42 38

55 to 69 21 25 27 20 17 17- 24 35+ 16 26+ 22 15- 16

Metro 66 69 55- 65 79+ 73+ 59- 58- 59 64 61- 76+ 75

Regional 34 31 45+ 35 21- 27- 41+ 42+ 41 36 39+ 24- 25

$5,825 py or under ($450 pm) 6 - - - - 1- 9+ 13+ 14+ 10+ 5 4 2

$5,826 - $20,799 py 15 - - - - 1- 30+ 42+ 22 24+ 15 8- 11

$20,800-$64,999 py 49 - - - - 58+ 42- 26- 45 44 52 48 53

$65,000 py or more 16 - - - - 28+ 2- 0- 8- 8- 13- 28+ 27+

LOTE 16 25 12 15 18 16 15 14 16 15 16 17 9

Full time 52 9- 2- 62+ 93+ - - - - 39- 51 66+ 62

Part time 28 45+ 54+ 24- 3- - - - - 41+ 26 19- 27

Casual 12 28+ 34+ 7- 0- - - - - 15 13 10 7

Unemployed (<12m) 8 18+ 11 7 4- - - - - 5 11+ 6 4

Micro 26 43+ 39+ 23 13- 19- 38+ 32 17 - - - -

Small 44 37 44 47 35- 43 41 46 62+ - - - -

Medium 25 18 14- 24 44+ 32+ 17- 20 19 - - - -

Large 5 2 4 5 9+ 6 5 3 2 - - - -

Column n 1100 65 170 536 174 572 306 136 86 284 486 275 55



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There were also some demographic differences by industry that reflected traditional gender stereotypes. Those in Administration / Customer service, Healthcare/Medical, Food/Hospitality / Tourism and Retail/Sales industries were more likely to be female as shown in Table 3: Employment profile by industry. Meanwhile those in Building / Construction, Engineering / Mechanical, IT/Communications, Trades/Services, Manufacturing / Operations and Outdoor based occupations and Transport were more likely to be male.

Those working in food/hospitality/tourism were significantly more likely to be females (60%), aged 18-24 (24%), live in regional Australia (46%) and work part-time (39%).

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Table 3: Employment profile by industry

Column % Total

Accounti

ng and

Financial

Services

Admin /

Custome

r Service

Advertisi

ng /

Media /

Entertain

ment /

The Arts

Building

&

Construc

tion

(includin

g

building

trades)

Educatio

n /

Science

Engineer

ing /

Mechani

cal

Govern

ment,

Defence

and

Security

Healthca

re /

Medical

IT /

Commun

ications

Legal

Food /

Hospitali

ty /

Tourism

Financial

Services

Trades /

Services

Manage

ment /

Human

Resourc

es

Manufac

turing /

Operatio

ns

Retail

and

Sales

Outdoor

Occupati

ons

Transpor

t

Male 53 43 27 50 76+ 44 84+ 50 34 83+ 47 40 71 72+ 64 69+ 44 76+ 83+

Female 47 57 73+ 50 24 56 16 50 66+ 17 53 60+ 29 28 36 31 56+ 24 17

18 to 24 14 16 18 40+ 11 17 0 0 16 10 20 24+ 0 13 18 5 22+ 6 2

25 to 34 22 34+ 35+ 10 22 20 42+ 20 18 25 13 24 36 13 18 27 13 29 15

35 to 54 43 32 36 20 48 49 35 55 34 54 67 40 36 51 36 45 40 35 43

55 to 69 21 18 11 30 19 13 23 25 33+ 10 0 12 29 23 27 22 25 29 40

Metro 66 75 74 80 70 64 74 80 61 90+ 87 54 86 66 91 77 55 41 62

Regional 34 25 26 20 30 36 26 20 39 10 13 46+ 14 34 9 23 45+ 59+ 38

$5,825 py or under ($450 pm) 6 7 10 10 2 8 0 0 4 0 0 9 0 6 0 0 7 6 4

$5,826 - $20,799 py 15 18 15 20 10 20 6 0 11 2 0 23+ 7 15 9 4 26+ 24 17

$20,800-$64,999 py 49 50 56 50 54 42 65 50 49 54 53 50 21 53 36 57 47 29 53

$65,000 py or more 16 16 7 20 25+ 20 16 45+ 18 38+ 20 4 43+ 9 36 26+ 6 18 13

LOTE 16 18 22 0 14 13 32+ 10 9 31+ 13 18 29 17 27 19 7 6 11

Full time 52 52 45 60 71+ 45 68 65 53 71+ 80+ 29 50 60 64 82+ 41 29 60

Part time 28 34 32 20 14 33 19 30 29 13 20 39+ 43 28 9 16 33 41 23

Casual 12 11 13 20 6 17 6 5 10 4 0 17 7 11 9 0 18+ 18 8

Unemployed (<12m) 8 4 9 0 8 6 6 0 9 13 0 15+ 0 2 18 3 8 12 9

Micro 26 30 28 30 35 18 29 5 19 27 20 25 36 38+ 18 12 26 35 21

Small 44 46 42 50 44 35 42 25 38 33 67 55+ 21 43 55 55 47 41 53

Medium 25 18 26 10 19 40+ 29 45+ 34 35 13 15 29 17 18 29 22 24 19

Large 5 5 4 10 2 7 0 25+ 10+ 4 0 5 14 2 9 5 6 0 8

10 hours or less 11 9 11 20 5 20+ 6 0 6 0 0 11 7 11 9 3 13 18 8

11-19 hours 12 13 11 0 10 11 10 15 11 6 0 24+ 14 11 0 6 16 18 11

20-34 hours 20 27 26 20 11 20 26 20 19 19 27 31+ 21 15 0 13 23 29 23

35 hours or more 50 50 42 50 73+ 44 48 60 55 73+ 73 26 50 53 82+ 74+ 38 29 51

It changes / varies week by week 7 2 9 10 2 4 10 5 9 2 0 8 7 11 9 4 10 6 8Column n 1100 56 97 10 63 89 31 20 80 48 15 105 14 47 11 77 125 17 53



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6 ATTITUDES AND ENGAGEMENT WITH SUPERANNUATION GUARANTEE

6.1 Importance of superannuation guarantee

Overall, employees value their employer superannuation guarantee contributions with 3 in 5 (61%) considering it extremely important and 9 in 10 (88%) considering it extremely or somewhat important as shown in Figure 1: Importance of superannuation guarantee.

Younger employees aged 18-24 years old were significantly less likely to consider superannuation guarantee payments from employers important (82% vs. 88% total sample said it was important) as shown. It is worth recalling that this age group was more likely to be working part-time and fewer hours. The perceived importance of superannuation guarantee payments was also lower among those less likely to be eligible for SG including those who earned under $450 per month (77%), part-time employees (85%) and those working in micro-sized businesses (83%). Among the unemployed, the importance was indicatively (but not statistically) lower (53%).

Figure 1: Importance of superannuation guarantee

Base: All respondents n=1100

M2. And how important is it to you personally, to have your employer pay superannuation contributions into your superannuation fund?

228

28

61

Total

0

20

40

60

80

100

Importance of super guarantee

Extremely important

Somewhat important

Neither important orunimportant

Not really important

Not at all important

%

88%

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Table 4: Importance of superannuation guarantee by sub-group




M2. And how important is it to you personally, to have your employer pay superannuation contributions into your superannuation fund?

Column % Total Male Female 18 to 24 25 to 34 35 to 54 55 to 69 Metro Regional

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Important (total mentions) 88 87 90 82- 87 91 89 88 89 77- 86 90 91 86

Extremely important 61 59 63 48- 58 64 67+ 61 61 40- 53- 64+ 67 51-

Somewhat important 28 28 27 35+ 29 27 22- 27 28 37 34 26 24 35+

Neither important or unimportant 8 9 7 14+ 11 7 3- 9 6 11 7 7 7 12

Not really important 2 2 2 3 0 1 3 1- 3+ 6+ 3 1 1 2

Not at all important 2 3 1 1 1 1 5+ 2 2 6+ 4 1 1 1

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column % Total Full timePart

timeCasual

Unempl

oyed

(<12m)


Food /

Hospital

ity /

Tourism

Trades /

Services

Manufac

turing /

Operati

ons

Gets SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

Important (total mentions) 88 90+ 85- 87 90 83- 91 89 91 87 85 91 94+ 70- 89 94

Extremely important 61 67+ 54- 56 53 52- 62 66 69 43- 60 75+ 66+ 44- 66 84+

Somewhat important 28 23- 31 31 36 31 28 24 22 44+ 26 16- 27 26 24 10-

Neither important or unimportant 8 7 10 5 10 10 7 8 9 6 6 9 5- 19+ 9 3

Not really important 2 1 2 3 0 2 2 1 0 5+ 2 0 1- 5+ 1 0

Not at all important 2 1 3 5+ 0 5+ 1- 1 0 3 6+ 0 1- 7+ 1 3

Column n 1100 572 306 136 86 284 486 275 55 105 47 77 837 220 140 62

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6.2 Level of (reported) knowledge about superannuation guarantee

Overall, claimed knowledge about superannuation guarantee entitlements and eligibility was fairly low with only 1 in 12 (8%) who felt they were extremely knowledgeable as shown in Figure 2: Level of knowledge about superannuation guarantee. Around half (49%) felt knowledgeable to some extent and a quarter (25%) said they were neither. Just over a quarter (26%) claimed they were not knowledgeable at all.

In line with earlier patterns observed, level of (reported) knowledge about superannuation guarantee entitlements and eligibility varied by demographic and employment profile as shown in Table 5: Level of knowledge about superannuation guarantee by sub-group.

Males (54%), employees aged 35-69 years (around 52%-57%), those earning over $65,000 per year (63%), full-time employees (55%) all reported being more knowledgeable about superannuation guarantee than other employees (females, younger, part-time/casual). Similarly, those working in accounting /finance (66%) and engineering/mechanical industries (71%) were also more knowledgeable.

The audience groups that claimed to be less knowledgeable included females (44% said not really or not at all knowledgeable), 18-24 year olds (32%), those based in regional Australia (44%), casual employees (38%), the unemployed and those employed by micro-sized businesses (44%). Those working in food/hospitality/tourism were also less likely to feel they were knowledgeable (40%).

Figure 2: Level of reported knowledge about superannuation guarantee


M3. And how knowledgeable are you about superannuation entitlements and eligibility? Do you feel you are...?

49%

8

18

25

41

8

Total

0

20

40

60

80

100

Level of knowledge about super guarantee

Extremelyknowledgeable

Somewhatknowledgeable

Neitherknowledgeable ornot knowledgeable

Not reallyknowledgeable

Not at allknowledgeable

%

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Table 5: Level of reported knowledge about superannuation guarantee by sub-group




$5,825 py

or under

($450 pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Knowledgeable (total mentions) 49 54+ 44- 32- 45 53+ 57+ 52+ 44- 40 43 50 63+ 50

Extremely knowledgeable 8 10+ 5- 5 11+ 8 6 9 6 8 4 7 13+ 13+

Somewhat knowledgeable 41 44+ 38- 2-7 34- 45+ 51+ 43 39 32 39 43 49+ 37

Neither knowledgeable or not

knowledgeable25 25 25 26 26 25 21 25 25 31 27 24 19 28

Not really knowledgeable 18 16- 21+ 28+ 19 15- 17 16- 22+ 17 19 19 14 15

Not at all knowledgeable 8 5- 11+ 14+ 10 6 5 8 8 12 11 7 4- 7

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column % TotalFull

time

Part

timeCasual

Unempl

oyed

(<12m)

Micro Small Medium LargeAcct &

Finance

Enginee

ring /

Mechan

ical

Healthc

are /

Medical

Food /

Hospita

lity /

Touris

m

Gets

SG

No SG

(inc.

Not

Sure)

Needed

to

complai

n about

SG

Compla

ined

about

SG

Knowledgeable (total mentions) 49 55+ 51 38- 28- 44- 52 50 49 66+ 71+ 48 40- 56+ 31- 59+ 69+

Extremely knowledgeable 8 10+ 5- 7 3 7 9 8 7 23+ 13 3 4 9+ 4- 16+ 29+

Somewhat knowledgeable 41 44 46 31- 24- 37 43 43 42 43 58 45 36 46+ 28- 42 40

Neither knowledgeable or not

knowledgeable25 23 23 29 34+ 27 24 25 20 16 23 20 28 22- 33+ 24 18

Not really knowledgeable 18 17 17 23 24 19 18 18 20 13 3- 19 25 17- 21 15 10

Not at all knowledgeable 8 6- 9 10 14+ 10 6 7 11 5 3 14+ 8 5- 15+ 3- 3

Column n 1100 572 306 136 86 284 486 275 55 56 31 80 105 837 220 140 62



GfK bluemoon

GfK Australia

Encouragingly, the majority was aware that most people working in Australia are eligible for compulsory superannuation guarantee contributions (83%) and that they should be receiving at least 9% of their current salary / wages (80%) in the form of SG. Employees were also largely aware that they are able to choose their superannuation funds (78%) as shown in Figure 3: General understanding of superannuation guarantee eligibility and entitlements

That said, there were generally lower levels of awareness on where to go / what to do if they had questions about their superannuation guarantee contributions (only 16% strongly agreed, 49% agreed or strongly agreed that they did know).

Once again, understanding of superannuation guarantee eligibility and entitlements and where to go/what to do about SG queries varied by age and was lowest for those aged 18-24 years old and highest for those aged 55-69 years old as shown in Table 6: General understanding of superannuation guarantee eligibility and entitlements by sub-group.

Figure 3: General understanding of superannuation guarantee eligibility and entitlements


M4. Here are a few statements some people have made about superannuation guarantee contributions - the contributions that your employer makes on your behalf to your superannuation fund in

Australia. From your own perspective, how do much do you agree or disagree with the following statements...?

2

1

2

4

1

1

4

16

15

18

15

31

44

36

36

33

38

44

42

16

Most people working for an employer in Australia areeligible for compulsory superannuation contributions (or

the superannuation guarantee)

Eligible employees should be receiving at least 9% oftheir current salary or wages as superannuation

guarantee contributions from their employers

Employees are free to choose which superannuationfund they wish to put their superannuation guarantee

contributions into

I know exactly what to do / where to go if I hadquestions about my superannuation guarantee

0 20 40 60 80 100

Understanding of Super Guarantee eligibility

Strongly disagree Disagree Neither Agree Strongly agree

%

83%

80%

78%

49%

GfK bluemoon

GfK Australia

Table 6: General understanding of superannuation guarantee eligibility and entitlements by sub-group

Although few were very confident about knowing what to do/ where to go if they had queries about their superannuation, when asked where they would to go for enquiries about superannuation contributions only 1 in 11 (9%) was not able to select any of the listed channels of enquiry, as shown in Figure 4: Potential channels for enquiry. Over half would go to their super fund (52%) or employer / HR or accounts department (49%).

Over 2 in 5 would go to the ATO (43%). If they nominated going to the ATO, the ATO website was the most popular port of call (33%) followed by the call centre (18%). Only 6% would consider going to the ATO offices in person.

The likelihood of contacting the ATO varied by demographics as shown in Table 7: Potential channels of contact by sub-groups. The ATO is more likely to be consulted by males (45%), those based in



Column %

Strongly agree/somewhat agree

(total mentions)

Total Male Female 18 to 24 25 to 34 35 to 54 55 to 69 MetroRegiona

l

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Most people working for an employer in

Australia are eligible for compulsory

superannuation contributions (or the

superannuation guarantee)

83 82 84 75- 77- 85 89+ 82 84 82 80 83 87 76-

Eligible employees should be receiving

at least 9% of their current salary or

wages as superannuation guarantee

contributions from their employers

80 82 78 69- 76 82 88+ 80 79 69- 72- 82 90+ 75

Employees are free to choose which

superannuation fund they wish to put

their superannuation guarantee

contributions into

78 78 79 73 79 77 85+ 79 78 74 71- 82+ 82 72-

I know exactly what to do / where to go if

I had questions about my

superannuation guarantee

49 51 47 32- 43- 55+ 55 51+ 45- 43 45 51 59+ 53

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column %


(total mentions)

Total Full time Part time Casual

Unemplo

yed

(<12m)


Accounti

ng and

Financial

Services

Food /

Hospitali

ty /

Tourism

Gets SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

Most people working for an employer

in Australia are eligible for compulsory

superannuation contributions (or the

superannuation guarantee)

83 82 84 83 81 85 82 82 78 89 81 86+ 72- 81 84

Eligible employees should be receiving

at least 9% of their current salary or

wages as superannuation guarantee

contributions from their employers

80 81 80 78 72 79 81 79 82 89 70- 84+ 67- 83 81

Employees are free to choose which

superannuation fund they wish to put

their superannuation guarantee

contributions into

78 80 77 81 71 79 80 76 75 88 76 82+ 67- 76 81

I know exactly what to do / where to go

if I had questions about my

superannuation guarantee

49 53+ 49 46 30- 44- 56+ 44 45 77+ 38- 55+ 31- 53 61+

Column n 1100 572 306 136 86 284 486 275 55 56 105 837 220 140 62



GfK Australia

metropolitan areas (45%) and those who have had a need to complain in the past (56%-58%). Those less likely to contact the ATO were females (39%), regional employees (38%) and the unemployed (31%).

Figure 4: Potential channels for enquiry


A1. If you did want to make enquiries about superannuation contributions, where would you go?

52

49

43

33

18

6

14

14

11

9

8

8

7

7

1

1

0

9

Your Superannuation fund

Your employer / HR or Accounts department

'The ATO (total mentions)

The ATO - Tax Office website

The ATO - Tax Office by phone / call centre

The ATO - Tax Office in person / shopfront

Australia.gov.au website

Internet (general)

Family/friends

Accountant

Professional Financial Adviser/Planner

Ombudsman

Union

Work colleagues

Lawyer

Media (newspapers, TV, radio)

Other

Don’t know

0 20 40 60 80 100

Where to go if had enquiries about super guarantee contributions

%

GfK Australia

Table 7: Potential channels of contact by sub-groups#

# Please note: this was a multiple response question - a respondent could mention more than one way of

contacting the ATO for example. The figure for ‘The ATO (total mentions)’ is consequently arrived at by

counting each respondent only once, regardless of how many different ways they would contact the ATO

about the issue. Therefore, the ‘The ATO (total mentions’ figure is less than the sum of the individual

component ATO contact channels mentioned.


A1. If you did want to make enquiries about superannuation contributions, where would you go?

Column % TotalFull

time

Part

timeCasual

Unempl

oyed

(<12m)


Enginee

ring /

Mechan

ical

IT /

Commu

nication

s

Food /

Hospital

ity /

Tourism

Trades /

Service

s

Retail

and

Sales

Gets

SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

Your Superannuation fund 52 52 56 49 47 52 53 53 51 68 38- 42- 57 58 58+ 37- 35- 40-

Your employer / HR or Accounts

department49 53+ 45 44 40 44 46 55+ 62+ 45 54 46 51 53 54+ 30- 34- 39

The ATO (total mentions) 43 42 46 42 31- 48 42 41 33 48 56 35 38 41 44 41 58+ 56+

The ATO - Tax Office website 33 33 38 35 21- 38 33 31 24 29 48+ 25- 36 34 35 31 34 37

The ATO - Tax Office by phone / call

centre18 17 20 18 13 18 19 16 18 19 23 15 19 18 18 19 30+ 24

The ATO - Tax Office in person /

shopfront6 7 5 7 5 6 7 5 4 16+ 15+ 4 9 6 6 6 14+ 15+

Australia.gov.au website 14 13 18+ 15 12 18+ 14 11 13 19 10 16 15 23+ 14 14 6- 10

Internet (general) 14 11- 15 18 19 15 13 15 13 10 21 13 28+ 15 14 12 6- 6

Family/friends 11 8- 11 18+ 15 11 8- 15+ 7 10 15 12 19+ 14 10 13 11 6

Accountant 9 9 12+ 8 6 13+ 9 7 5 19 8 6 9 10 10 10 6 10

Professional Financial

Adviser/Planner8 7 8 10 13 8 8 8 11 19+ 15 2- 6 10 9 6 5 6

Ombudsman 8 6 9 9 8 10 8 6 4 13 6 9 4 7 7 8 9 10

Union 7 6 8 7 10 7 7 7 13 6 2 9 4 12+ 7 8 8 11

Work colleagues 7 6- 8 7 15+ 6 7 10 4 10 10 7 9 8 7 6 7 6

Lawyer 1 1 2 2 1 2 2 1 0 0 0 2 2 2 2 1 2 2

Media (newspapers, TV, radio) 1 1 1 0 0 1 0 1 0 3 2 0 2 0 1 1 1 0

Other 0 0 1+ 0 0 1 0 0 2 0 0 0 2 2+ 0 1 0 0

Don’t know 9 9 10 10 9 9 10 9 11 3 15 14 13 7 5- 24+ 11 3

Column n 1100 572 306 136 86 284 486 275 55 31 48 105 47 125 837 220 140 62


$5,825

py or

less

(<=$450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Your Superannuation fund 52 50- 56+ 37- 49 55 61+ 51 56 32- 51 57+ 52 37-

Your employer / HR or Accounts department 49 50 47 46 48 50 49 50 47 32- 46 48 63+ 44

The ATO (total mentions) 43 45+ 39- 38 42 43 45 45+ 38- 48 41 44 42 39

The ATO - Tax Office website 33 35 31 34 31 34 35 35 31 35 34 33 35 28

The ATO - Tax Office by phone / call centre 18 20 15 10- 16 19 23+ 19 15 22 18 19 14 16

The ATO - Tax Office in person / shopfront 6 9+ 3- 3 8 5 7 7+ 4- 11 6 5 7 12+

Australia.gov.au website 14 15 13 6- 8- 18+ 19+ 13 16 15 19+ 15 7- 10

Internet (general) 14 12 15 16 14 13 13 14 13 15 16 14 11 12

Family/friends 11 7- 14+ 27+ 16+ 6- 4- 12+ 8- 15 16+ 10 6- 10

Accountant 9 8 11 9 7 9 13 9 11 12 9 9 7 9

Professional Financial Adviser/Planner 8 9 8 3- 10 7 12+ 8 8 6 9 8 9 10

Ombudsman 8 10+ 5- 3- 6 8 11+ 8 7 5 9 8 9 6

Union 7 8 7 5 5 7 12+ 7 9 6 11+ 7 7 5

Work colleagues 7 7 8 10 11+ 6 4 8 6 8 9 7 6 6

Lawyer 1 2 1 1 0 2 2 2 1 2 3 1 2 1

Media (newspapers, TV, radio) 1 1 0 1 1 1 0 1 0 0 1 1 0 1

Other 0 0 1 1 0 0 0 0 1 0 2+ 0 0 0

Don’t know 9 10 8 18+ 11 9 3- 10 9 17+ 11 7- 7 13

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173



GfK Australia

When asked specifically to indicate their awareness around SG eligibility rules, low levels of awareness were noted around scenarios that qualified an employee for SG contributions as shown in Figure 5: Awareness of superannuation guarantee eligibility rules. Only

1 in 10 was aware of rules relating to eligibility of 15-18 years olds (i.e., $450+ per month or 30+ hours a week) and

2 in 5 were aware of rules relating to 18-69 year olds ($450+ per month).

As would be expected, awareness of the eligibility rules reflected earlier demographic patterns where younger employees were typically less aware while older employees were more aware, as shown in Table 8: Awareness of superannuation guarantee eligibility rules by sub-group.

Figure 5: Awareness of superannuation guarantee eligibility rules


M6. There are different ways to tell if you are eligible to receive superannuation contributions from your employer. Based on your current knowledge, please indicate whether you were aware or unaware

of the following statements. In order to receive superannuation guarantee contribution the following criteria must be met:

78

45

43

40

13

12

Any mention

Working in Australia

Employed by an Australian employer

Aged 18-69 years old and paid $450 ormore per month (before tax) by that

employer

Aged 15-18 years old and paid $450 ormore per month (before tax) by that

employer

Aged 15-18 years old and work 30 hours ormore a week or for that employer

0 20 40 60 80 100

Awareness of super guarantee eligibility

%

GfK Australia

Table 8: Awareness of superannuation guarantee eligibility rules by sub-group




$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Any mention 78 78 78 69- 77 79 82 78 77 75 80 82+ 81 81

Working in Australia 45 46 43 37- 43 45 52+ 44 46 45 46 45 50 39

Employed by an Australian employer 43 44 42 36 42 43 49+ 42 45 40 44 44 49 34-

Aged 18-69 years old and paid $450 or

more per month (before tax) by that

employer

40 40 41 31- 35 44+ 45 41 39 40 38 43+ 44 51+



employer

13 13 14 9 14 14 14 14 12 14 12 14 15 10

Aged 15-18 years old and work 30 hours

or more a week or for that employer12 12 13 10 8- 13 15 12 12 22+ 9 13 11 7-

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column % Total Full time Part time Casual

Unemplo

yed

(<12m)


Accounti

ng and

Financial

Services

Manufac

turing /

Operatio

ns

Gets SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

Any mention 78 80 79 70- 74 76 80 77 73 89+ 79 84+ 57- 84 90+

Working in Australia 45 44 46 41 51 45 46 41 47 43 51 48+ 33- 48 52

Employed by an Australian employer 43 47+ 40 38 40 45 42 44 40 45 51 46+ 33- 41 47



employer

40 43 42 35 27- 43 40 40 35 57+ 42 45+ 27- 39 50



employer

13 14 15 9 10 13 15 14 5 27+ 17 15+ 9- 17 13

Aged 15-18 years old and work 30

hours or more a week or for that

employer

12 13 12 10 10 13 12 13 5 9 19+ 13 9 13 13

Column n 1100 572 306 136 86 284 486 275 55 56 77 837 220 140 62



GfK Australia

6.3 Interest in and attitudes towards superannuation guarantee

Employees were not only relatively uninformed about the specifics of superannuation guarantee, they demonstrated a rather lackadaisical or apathetic attitude with low levels of interest in knowing more or even concern about their lack of knowledge.

Despite the high value placed on receiving superannuation guarantee payments, less than half (45%) of employees were more than ‘somewhat’ interested in their superannuation guarantee payments (interested or very interested). Less than 1 in 5 (17%) said they were very interested and would seek out information as shown in Figure 6: Interest in superannuation guarantee.

There were also differences in the level of interest exhibited by different demographic groups as shown in Table 9: Interest in superannuation guarantee by sub-group. Once again, as expected given earlier findings, employees aged 18-24 years old were less likely to be more than ‘somewhat’ interested in superannuation guarantee payments (31%) as were those earning lower salaries / wages (25% for those earning under $450 per month, 32% for those earning $5,826-$20,799 py), as well as part time and casual workers and the unemployed (40%, 35%, 35% respectively are more than ‘somewhat’ interested).

Other observed differences were that full-time employees, who generally are entitled to superannuation guarantee, were more likely to be more than ‘somewhat’ interested (52%) and consequently so too were males (48%) who make up a higher proportion of full-time employees. Those in the Education and Manufacturing/ Operations industries were most interested (55% and 56% respectively are more than ‘somewhat’ interested).

It is also worth noting that those who currently receive superannuation guarantee payments were significantly more likely to have an interest in superannuation guarantee (49% vs. 32% don’t get or not sure are more than ‘somewhat’ interested) suggesting that engagement is related to eligibility. Similarly, those have had reason to complain in the past have higher interest (56% - 65%) suggesting heightened engagement with the topic.

Figure 6: Interest in superannuation guarantee


M1. Thinking about yourself personally, how would you describe your interest in superannuation guarantee as a topic?

45% • This suggests that the

process of making

contributions by

employers is generally

reliable and employees

trust their employers to

make contributions

without much fuss on

their end.

• And less than half (49%)

feel they should be

taking more interest in

their SG payments

18

37

28

17

Total

0

20

40

60

80

100

Interest in super guarantee

Very interested andwould actively seekout information

Interested but Iwouldn't activelyseek out information

Somewhat interested

Not at all interested

%

GfK bluemoon

GfK Australia

Table 9: Interest in superannuation guarantee by sub-group


M1. Thinking about yourself personally, how would you describe your interest in superannuation guarantee as a topic?


$5,825

py or

less

(<=$450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Interested + Very interested (sum) 45 48+ 42- 31- 41 48 53+ 48+ 40- 25- 32- 47 59+ 47

Very interested and would actively seek out

information17 21+ 13- 5- 15 18 24+ 18 15 8- 10- 18 26+ 20

Interested but I wouldn't actively seek out

information28 27 29 26 26 29 29 29 25 17- 22- 29 32 27

Somewhat interested 37 36 38 43 38 35 35 35 39 38 45+ 36 31 33

Not at all interested 18 16- 21+ 25+ 21 18 12- 17 21 37+ 24 16 10- 20

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173


Unemplo

yed

(<12m)


Educatio

n /

Science

Manufac

turing /

Operatio

ns

Gets SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

Interested + Very interested (sum) 45 52+ 40- 35- 35- 33- 49+ 49 51 55+ 56+ 49+ 32- 56+ 65+

Very interested and would actively seek

out information17 22+ 14 7- 7- 11- 19 20 15 19 27+ 20+ 10- 25+ 32+

Interested but I wouldn't actively seek out

information28 29 26 28 28 22- 30 29 36 36 29 30+ 23- 31 32

Somewhat interested 37 33- 42 42 31 43+ 35 35 25 22- 32 36 39 36 24-

Not at all interested 18 15- 18 23 34+ 24+ 15- 16 24 22 12 14- 29+ 9- 11

Column n 1100 572 306 136 86 284 486 275 55 89 77 837 220 140 62



GfK bluemoon

GfK Australia

Further to this, when asked about their agreement with a number of statements, only 1 in 10 (11%) strongly agreed that they were ‘worried that (they) should be taking more interest’ (48% agree or strongly agree and another 34% said neither agree nor disagree as shown in Figure 7: Personal attitudes towards superannuation guarantee. Similarly, 2 in 5 (39%) agreed they knew very little about what they are supposed to receive (while another 28% neither agreed nor disagreed).

Interestingly, those aged 18-34 years who were typically less engaged with superannuation guarantee (in terms of general importance, interest and knowledge) demonstrated higher levels of concern about being uninformed and that they should be, as shown in Table 10: Personal attitudes toward superannuation guarantee by sub-group. A significantly higher proportion of those aged 18-34 years agreed that they were ‘worried that they should be taking more interest’ (58%-59%) or that they felt they ‘know very little about what they are supposed to receive’ (45%-56%).

This suggests that a more active / push approach would need to be taken for the younger age group who demonstrate inertia when it comes to such topics.

Figure 7: Personal attitudes towards superannuation guarantee


M4. Here are a few statements some people have made about superannuation guarantee contributions - the contributions that your employer makes on your behalf to your superannuation fund in

Australia. From your own perspective, how do much do you agree or disagree with the following statements...?

4

9

13

24

34

28

37

30

11

9

I'm worried that I should be taking more interest in mysuperannuation guarantee payments

I feel like I know very little about what I'm supposed toreceive in super guarantee payments from my

employer

0 20 40 60 80 100

Personal attitudes toward super guarantee

Strongly disagree Disagree Neither Agree Strongly agree

%

48%

39%

GfK bluemoon

GfK Australia

Table 10: Personal attitudes toward superannuation guarantee by sub-group



Column %


(total mentions)

Total Male Female 18 to 24 25 to 34 35 to 54 55 to 69 Metro Regional

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

I'm worried that I should be taking

more interest in my superannuation

guarantee payments

48 46 51 58+ 59+ 45- 38- 50 46 34- 44 56+ 43 51

I feel like I know very little about what

I'm supposed to receive in super

guarantee payments from my

employer

39 37 42 56+ 45+ 36 29- 39 38 38 39 40 34 42

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column %


(total mentions)

Total Full timePart

timeCasual

Unempl

oyed

(<12m)


Account

ing and

Financia

l

Services

Food /

Hospital

ity /

Tourism

Gets SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

I'm worried that I should be taking

more interest in my superannuation

guarantee payments

48 51 47 42 48 44 47 55+ 53 48 52 48 48 61+ 60

I feel like I know very little about what

I'm supposed to receive in super

guarantee payments from my

employer

39 37 37 46 49 36 38 43 44 29 50+ 36- 50+ 51+ 53+

Column n 1100 572 306 136 86 284 486 275 55 56 105 837 220 140 62



GfK bluemoon

GfK Australia

7 SUPERANNUATION GUARANTEE PAYMENTS

The majority of those employed (78%) were receiving SG payments, although this was lower among younger employees (18-24 years old), part timers and casual staff. In line with the uninterested attitudes observed, 18-24 years old were significantly more likely to be unsure about whether they received payments. Those not receiving superannuation guarantee payments largely believed they were not entitled to it, though some 1 in 10 felt they should be but that their boss was ‘not doing the right thing’.

7.1 Whether receives superannuation guarantee payments from employer

Around 8 in 10 (78%) of those who were employed (n=1,014) believed they received superannuation guarantee payments from their employer as shown in Figure 8: Whether receives superannuation guarantee payments from employer. One in ten (10%) said they did not (4% said they were not entitled) and another 1 in 10 (12%) were not sure if they received payments.

Younger employees aged 18-24 years were less likely to say they receive super contributions (69%) as were those who earned under $450 pm (38%), part-timers (73%) and casual staff (68%). Those working for micro-sized businesses (67%) as well as those in food/hospitality/ tourism industries were also less likely to receive superannuation guarantee payments (70%). Finally, people speaking a language other than English (LOTE) were also less likely to say they received superannuation guarantee payments (72%). Sub-group analysis of superannuation guarantee payments are shown in Table 11: Whether receives superannuation guarantee payments from employer by sub-group.

In line with the uninterested attitudes observed, 18-24 years old were significantly more likely to be unsure about whether they received payments (21%).

Figure 8: Whether receives superannuation guarantee payments from employer

46

12

17

62

Total

0

20

40

60

80

100

Whether receives Super Guarantee

Yes I definitely receivesuper guaranteecontribution

Yes I think I receive superguarantee contribution

I am not sure if I receivesuper guaranteecontribution

No I don't receive them

No and I am not entitled tothem

%

Base: Those employed (n=1014)

I1. Do you know if you receive superannuation guarantee contributions from your current employer?

78%

22% 10%

GfK Australia

Table 11: Whether receives superannuation guarantee payments from employer by sub-group

Base: Those employed (n=1014)

I1. Do you know if you receive superannuation guarantee contributions from your current employer?


$5,825

py or

under

($450 pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Receives (total mentions) 78 76 81 69- 83 78 80 79 77 38- 75 81+ 89+ 72-

No or not sure (total mentions) 22 24 19 31+ 17 22 20 21 23 62+ 25 19- 11- 28+

Not receive (total mentions) 10 11 8 10 5- 9 14+ 9 10 43+ 11 7- 3- 15+

Yes I definitely receive super guarantee

contribution62 60 63 43- 58 64 72+ 61 63 17- 55 65+ 76+ 55

Yes I think I receive super guarantee

contribution17 16 18 26+ 25+ 14- 8- 18 15 21 21 16 13 18

I am not sure if I receive super

guarantee contribution12 13 11 21+ 12 13 6- 12 13 19 13 12 8 13

No I don't receive them 6 7 5 6 4 7 6 7 4 23+ 5 5 2- 11+

No and I am not entitled to them 4 4 3 4 1- 3 7+ 3- 6+ 21+ 6 2- 1- 4

Column n 1014 550 464 132 219 446 217 679 335 53 151 497 167 159

Column % Total Full time Part time Casual Micro Small Medium Large

Accounti

ng and

Financial

Services

Engineer

ing /

Mechani

cal

Food /

Hospitali

ty /

Tourism

Trades /

Services

Manufac

turing /

Operatio

ns

Needed

to

complai

n about

SG

Complai

ned

about

SG

Receives (total mentions) 78 84+ 73- 68- 67- 83+ 80 83 94+ 93+ 70- 67 89+ 72 82

No or not sure (total mentions) 22 16- 27+ 32+ 33+ 17- 20 17 6- 7- 30+ 33 11- 28 18

Not receive (total mentions) 10 5- 14+ 20+ 20+ 7- 4- 2 2- 3 16+ 11 3- 12 13

Yes I definitely receive super

guarantee contribution62 68+ 55- 49- 56- 64 63 64 83+ 72 48- 43- 69 43- 67

Yes I think I receive super guarantee

contribution17 16 18 18 12- 19+ 17 19 11 21 21 24 20 29+ 15

I am not sure if I receive super

guarantee contribution12 12 13 13 13 9- 15 15 4 3 15 22+ 8 16 5

No I don't receive them 6 3- 8+ 12+ 12+ 5 2- 2 2 0 13+ 7 1 9 7

No and I am not entitled to them 4 1- 6+ 8+ 8+ 2- 2 0 0 3 2 4 1 2 5

Column n 1014 572 306 136 269 433 259 53 54 29 89 46 75 130 55



GfK Australia

7.2 Reasons for not receiving superannuation guarantee payments

Among those who were not sure if they received superannuation guarantee payments (n=123), two thirds (68%) were also not sure why they didn’t as shown in Table 12: Reasons for not receiving superannuation guarantee payments.

Among those who said they didn’t receive superannuation guarantee (n=97), most cited legitimate reasons for not receiving payments including not working enough hours or not earning enough (64% total mentions). However, 1 in 10 (11%) said it was because their ‘boss wasn’t doing the right thing’; while a further 1 in 10 (11%) said they were not legally employed / paid in cash.

Note: sample size here is too small for sub-group analysis.

Table 12: Reasons for not receiving superannuation guarantee payments#

# Please note: this was a multiple response question - a respondent could mention more than one reason for

nor receiving the SG. The figure for ‘Not eligible - total mentions’ is consequently arrived at by counting each

respondent only once, regardless of how many reasons they gave that could classify them as being ineligible.

Therefore, the ‘Not eligible - total mentions’ figure is less than the sum of the individual component reasons for

not being eligible.

Column %

Those who

don't receive /

not sure if

they receive

Not receive

(total

mentions)

I am not sure

if I receive

super

guarantee

contribution

No I don't

receive them

No and I am

not entitled to

them

Not eligible ( total mentions - not enough hours,

earnings, not legally employed)40 64+ 21- 60+ 70+

I don't work enough hours to get it 19 30+ 10- 23 41+

I don't earn enough to get it 19 28+ 11- 27 30

I don't qualify for it/ I'm not eligible 9 19+ 2- 12 30

I am not officially / legally employed (get paid in cash /

under the table)5 11+ 1- 13+ 8

My boss is not doing the right thing 9 11 7 17+ 3

Any other reason 6 10+ 3- 8 14

I am not sure 45 16- 68+ 17- 16-

Column n 220 97 123 60 37

Base: Those who don’t get super guarantee payments or are not sure n=220

I2. And why not?



GfK Australia

8 ISSUES OR COMPLAINTS WITH SUPERANNUATION GUARANTEE PAYMENTS

Only a minority (13%) have ever wanted to make a complaint and only 6% have actually placed a complaint. There was evidence of higher need to complain without following through within the building and construction industry. LOTE were more likely to actively make a complaint.

There are some serious barriers preventing people making complaints (losing their job, upsetting their employer) as well as a lack of knowledge about how to go about it. Most who complained went through their employer or the ATO.

8.1 If ever needed to make a complaint

When asked if they had ever needed to complain about superannuation guarantee payments, about 1 in 8 (13%) said they did have a need to complain as shown in Figure 9: If ever needed to make a complaint. That said, only 6% (or fewer than half of those who had a cause for complaint) actually went ahead and made a complaint as also shown in the figure below.

While the need to complain did not differ by demographic, there was evidence that those in building and construction industries were more likely to have had a complaint but not to have done anything about it (14%) while those in engineering / mechanical industries were more likely to have made complaints (16%) as shown in Table 13: If ever needed to make a complaint by sub-group. Those working for larger employers were significantly less likely to have had a need to complain (4%).

Figure 9: If ever needed to make a complaint


I3. And have you ever needed to make a complaint about your rights or entitlements for superannuation guarantee contributions?

19

68

7

6

Total

0

20

40

60

80

100

If ever needed to make a complaint about super guarantee payments

Yes, and I made acomplaint

Yes, but didn't doanything about it

No, not needed to

Never thought about it

%

13%

GfK bluemoon

GfK Australia

Table 13: If ever needed to make a complaint by sub-group




$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Yes (total mentions) 13 16 9 12 18 11 13 14 11 18 12 13 17 21

Yes, and I made a complaint 6 6 5 3 9 4 7 5 6 6 6 6 7 12

Yes, but didn't do anything about it 7 10 4 9 8 6 6 8 5 12 5 7 10 9

No, not needed to 68 67 70 57 61 72 76 66 73 60 65 68 70 54

Never thought about it 19 18 21 31 21 18 12 20 16 22 23 19 13 25

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173


Unemplo

yed

(<12m)


Accounti

ng and

Financial

Services

Building

&

Constru

ction

Engineer

ing /

Mechani

cal

Gets SG

No SG

(inc. Not

Sure)

Yes (total mentions) 13 14 12 10 12 12 14 12 4- 14 21 23 12 16

Yes, and I made a complaint 6 6 5 5 8 4 7 5 4 5 6 16+ 6 5

Yes, but didn't do anything about it 7 8 7 4 3 8 7 7 0- 9 14+ 6 6- 12+

No, not needed to 68 67 72 68 62 70 68 65 73 79 56- 65 73+ 53-

Never thought about it 19 19 16 22 27 17 17 23 24 7- 24 13 15- 31+

Column n 1100 572 306 136 86 284 486 275 55 56 63 31 837 220



GfK bluemoon

GfK Australia

Passive complainers (wanted to make a complaint but didn’t) were typically male (73%), metropolitan based (77%) and over represented by those in building and construction industries (12% vs. 6% total sample).

Active complainers (wanted to make a complaint and did so) had higher representation from 25-34 year olds (35% vs. 22% total sample), LOTE (34% vs. 16% total sample) and those from engineering / mechanical industries (8% vs. 3% total sample).

Table 14: Profile of those who have ever needed to complain



Column % Total

Yes wanted to/

complained

(total mentions)

Yes, and I made

a complaint

Yes, but didn't

do anything

about it

Male 53 65+ 55 73+

Female 47 35- 45 27-

18 to 24 14 13 6 18

25 to 34 22 30+ 35+ 26

35 to 54 43 36 32 40

55 to 69 21 21 26 17

Metro 66 71 65 77+

Regional 34 29 35 23-

LOTE 16 26+ 34+ 19

Building & Construction

(including building trades)6 9 6 12+

Engineering / Mechanical 3 5 8+ 3

Financial Services 1 2 0 4+

Gets SG 76 72 82 64-

No SG (inc. Not Sure) 20 26 16 33+

Column n 1100 140 62 78



GfK Australia

8.2 Nature of complaint

Most of those who wanted to complain (n=140) said this was because they were not receiving any superannuation guarantee payments (52%). Another 37% said they only received part of what they were entitled to as shown in Table 15: Nature of complaint by sub-group. There was an indication (not statistically significant) that those who complained were more likely to have not received any superannuation contributions compared to those who did not go ahead with a complaint (61% vs. 52%).

Table 15: Nature of complaint by sub-group

Base: Those who wanted to make a complaint n=140

I4. And what was the nature of your complaint?

Column % Total Metro Regional LOTE Full time Part time Casual

Unemplo

yed

(<12m)

Micro Small Medium Gets SG

No SG

(inc. Not

Sure)

Needed

to

complai

n about

SG

Complai

ned

about

SG

Employer was not paying

enough contributions (less

than entitled)

37 45+ 18- 58+ 45+ 35 15 10 37 30 50 43+ 25 37 39

Employer not paying my

superannuation contributions

at all

52 47 65 36- 45 51 69 90+ 51 61+ 35- 50 53 52 61

Can't recall 11 11 10 8 13 11 8 0 9 6 24+ 7- 22+ 11 0-

Column n 140 100 40 36 80 37 13 10 35 69 34 101 36 140 62



GfK Australia

8.3 Barriers to taking action

For those who had a complaint but didn’t do anything about it (n=78), the main barriers were related to ‘keeping the peace’. The most common reason was the fear of losing their job (42%) and of angering their employer (29%). Lack of knowledge was also cited (28%) which is in line with earlier findings where only half (49%) of those interviewed were confident they knew how to go about / where to go if they had questions about their super contributions.

This suggests the need for further education to raise public awareness on where to go for information and potentially opportunities to encourage employees to feel more comfortable, confident and ‘safe’ about making complaints/enquiries and asserting their rights around superannuation guarantee.

Figure 10: Reasons for not making the complaint

Base: All who complained (n-78)

I7. Reason for not making a complaint

42

29

28

28

15

1

4

6

I was worried about losing my job

I didn't want to make my employer angry

I didn't know how to go about making a complaint

I never got around to it

I don't want superannuation contributions

I haven't had time to yet

Anything else?

Don’t know

0 20 40 60 80 100

Barriers to complaining?

%

GfK Australia

8.4 Complaint channels

Those who made a complaint (n=62) typically went to their employer / HR or the accounts department (44%) or the ATO (53%). If the ATO was approached, it was mainly by contacting the ATO call centre (35%) or visiting the website (21%). Only 6% went into the ATO offices.

Those who were not getting any superannuation guarantee payments were significantly more likely than others (payment received but less than entitlement) to call the ATO call centre (50% vs. 21% of those who said their employer wasn’t paying enough) suggesting they felt the need to escalate the complaint and receive advice on what to do. Meanwhile, those who said they were not receiving enough payments (n=24) were most likely to visit the ATO website (29% vs. 21% call centre or 13% shopfront).

Figure 11: Complaint channels

Base: Those who complained n=62

I5. And who did you go to for this complaint about your superannuation contributions? *Caution low sample size

44

53

35

21

6

26

15

11

8

6

6

5

3

3

2

2

2

2

Your employer / HR or Accounts department

The ATO (total mentions)

The ATO - Tax Office by phone / call centre

The ATO - Tax Office website

The ATO - Tax Office in person / shopfront

Your Superannuation fund

Ombudsman

Union

Family/friends

Accountant

Work colleagues

Lawyer

Professional Financial Adviser/Planner

Australia.gov.au website

Media (newspapers, TV, radio)

Internet (general)

Other

Don’t know

0 20 40 60 80 100

Where complained?

%

Column %Total

Complained

Employer was

not paying

enough

contributions

(less than

entitled)

Employer not

paying my

superannuation

contributions at

all

The ATO (total mentions) 53 54 53

The ATO - Tax Office by

phone / call centre35 21 50+

The ATO - Tax Office

website21 29 11-

The ATO - Tax Office in

person / shopfront6 13 5

Column n 62 24* 38



GfK Australia

9 SATISFACTION WITH ATO HANDLING OF SUPERANNUATION GUARANTEE COMPLAINTS

Those who complained to the ATO were asked about levels of satisfaction with the service and advice received. Note these findings are based on a relatively small sample size of n=33 and therefore should be read with some caution.

Among the n=33 who went to the ATO with their complaint, there were varied levels of satisfaction. While the majority was satisfied with the way the ATO dealt with the complaint overall (58% satisfied or very satisfied), there was also almost 1 in 5 (18%) who expressed some level of dissatisfaction.

Dissatisfaction was even more evident when it came to their perceptions of action taken by ATO staff to resolve the complaint (33% dissatisfied or very dissatisfied).

Figure 12: Satisfaction with ATO’s handling of complaints

Base: Those who complained to the ATO n=33

I6. And thinking about your experience with the ATO when you made this complaint, how satisfied or dissatisfied were you with...?

15

18

9

3

15

9

15

3

24

27

30

24

39

33

33

Advice provided by ATO staff

Action taken by ATO staff to resolve the complaint

Overall experience in dealing with the ATO on thiscomplaint

0 20 40 60 80 100

Satisfaction with ATO handling of the complaint

Very dissatisfied Dissatisfied Neither Satisfied Very satisfied

%

67%

58%

64%

18%

18%

33%

GfK Australia

10 PERCEPTIONS OF ATO’S ROLE AS ADMINISTRATOR

The majority of employees associate the ATO with the administration of superannuation guarantee and are largely confident in the ATO’s ability to manage and regulate employers on their obligations.

10.1 Awareness of and confidence in ATO’s administration

The majority (59%) said they were aware that the ATO was responsible for administering and ensuring employers are making superannuation contributions to employees as shown in Figure 13: Awareness and Confidence in ATO as administrator.

Encouragingly, 58% were confident in the ATO’s management (extremely or fairly confident) although only 12% said they were extremely confident in the ATO’s ability to manage. Those who knew the ATO was responsible for administering superannuation guarantee were significantly more likely to have confidence in the ability of the Tax Office than those who did not (68% vs. 42%) as shown in Table 16: Confidence in ATO by awareness of ATO as administrator.

Figure 13: Awareness and Confidence in ATO as administrator


A4. Before today, were you aware that the ATO (Australian Tax Office) is responsible for administering and ensuring employers are making superannuation contributions to employees in Australia?

A5. How confident are you in ATO’s management of the superannuation scheme in terms of informing and regulating employers to make superannuation contributions to employees?

41

59

Total

0

20

40

60

80

100

Awareness of ATO as administrator of superannuation guarantee contributions

Yes, Iknew this

No, I didn'tknow this

%

5

6

31

46

12

Total

0

20

40

60

80

100

Confidence in ATO as administrator of superannuation guarantee contributions

Extremelyconfident in theATO

Fairly confidentin the ATO

Neither

Not veryconfident in theATO

Not at allconfident in theATO

%

58%

GfK Australia

Table 16: Confidence in ATO by awareness of ATO as administrator

Table 17: Awareness of ATO as administrator of superannuation guarantee by sub-groups

Table 18: Confidence in ATO as administrator of superannuation guarantee by sub-groups



Column % Total Yes, I knew thisNo, I didn't

know this

Confident (total mentions) 58 68+ 42-

Extremely confident in the ATO 12 15+ 8-

Fairly confident in the ATO 46 53+ 34-

Neither confident or not confident 31 22- 44+

Not very confident in the ATO 6 6 7

Not at all confident in the ATO 5 4- 7+

Column n 1100 652 448



Column %

Yes aware ATO administers SG contributionsTotal Male Female 18 to 24 25 to 34 35 to 54 55 to 69 Metro Regional

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Yes, I knew this 59 63+ 55- 49- 52- 63+ 66+ 60 59 58 56 62 63 63

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column %

Yes aware ATO administers SG

contributions

Total Full timePart

timeCasual

Unemplo

yed

(<12m)


Accounti

ng and

Financial

Services

Trades /

ServicesGets SG

No SG

(inc. Not

Sure)

Yes, I knew this 59 63+ 58 56 48- 61 62 54- 51 80+ 45- 64+ 44-Column n 1100 572 306 136 86 284 486 275 55 56 47 837 220


A5. How confident are you in ATO’s management of the superannuation scheme in terms of informing and regulating employers to make superannuation contributions to employees?

Column %

Confidence in ATO administration of SGTotal Male Female 18 to 24 25 to 34 35 to 54 55 to 69 Metro Regional

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Confident (total mentions) 58 58 57 51 60 62+ 50- 58 56 49 55 61+ 61 66+

Extremely confident in the ATO 12 15+ 9- 7- 14 12 12 14+ 9- 11 10 13 13 23+

Fairly confident in the ATO 46 43 49 44 46 50+ 38- 45 48 38 45 48 48 43

Neither confident or not confident 31 29 34 38+ 32 28 31 30 33 31 34 28 28 22-

Not very confident in the ATO 6 7 5 6 5 5 10+ 7 5 11 5 7 6 8

Not at all confident in the ATO 5 6+ 4- 5 3 4 9+ 5 6 9 5 4 5 5Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column %

Confidence in ATO administration of SGTotal Full time Part time Casual

Unemplo

yed

(<12m)


Engineer

ing /

Mechani

cal

Food /

Hospitali

ty /

Tourism

Gets SG

No SG

(inc. Not

Sure)

Confident (total mentions) 58 61+ 56 49- 50 49- 59 61 65 81+ 48- 63+ 40-

Extremely confident in the ATO 12 15+ 9 7- 12 10 13 14 5 29+ 6- 13 8-

Fairly confident in the ATO 46 47 47 43 38 39- 47 47 60+ 52 42 50+ 32-

Neither confident or not confident 31 29 32 38 31 37+ 29 31 18- 13- 34 28- 42+

Not very confident in the ATO 6 5- 6 10 14+ 7 7 3- 11 3 8 5- 8

Not at all confident in the ATO 5 5 6 4 5 6 5 4 5 3 10+ 4- 10+

Column n 1100 572 306 136 86 284 486 275 55 31 105 837 220



GfK Australia

10.2 Reasons for doubting ATO’s administration

Of the 1 in 10 (11%) who were not confident in ATO’s management of the superannuation scheme in terms of informing and regulating employers to make SG contributions to employees, a number of reasons were provided (unprompted) and ranged from:

ATO’s broad range of responsibilities and conflicting agenda (31%);

Inefficiency and ineffectiveness of ATO (poor response / lack of resolve or response from ATO, in the past on similar matters, difficulty contacting / getting through to ATO, incompetent staff) (23%);

General lack of trust in government / ATO (12%);

Lack of knowledge about what ATO does (12%); and

Poor experiences with superannuation guarantee payments in the past (10%). Specific reasons for a lack of confidence in the ATO are shown in Table 19: Reasons for not being confident in ATO.

Table 19: Reasons for not being confident in ATO

%Number of

mentions

ATO’s broad range of responsibilities and conflicting agenda. 31 39

More interested in penalising business than retrieving employee entitlements 2 3

Superannuation is not their core role/their role is to collect tax 2 2

ATO make a mess of tax collection/can't even get tax right 2 3

ATO staff incompetent/don't know anything/too many junior staff/employ the wrong people 6 7

Task is too big/too many businesses to monitor 2 3

ATO unreliable/make mistakes/screw things up/don't always get things right 5 6

ATO has its own agenda/works in its own interests 3 4

ATO focus is on collecting money/making money/taking money than giving it away 3 4

ATO is a branch of Government/it's Government controlled/an organ of the State 3 4

ATO does too many other things/they have so much else to do 2 2

Need independent body to oversee superannuation 2 2

Inefficiency and ineffectiveness of ATO (poor response / lack of resolve or response from ATO, in the past on

similar matters, difficulty contacting / getting through to ATO, incompetent staff) nett23 29

Have reported employer/know people who have reported employer to ATO and nothing was done 4 5

Have not had my super paid/know people who have not had super paid and ATO did nothing 6 7

It has to be reported to ATO/ATO does not find out themselves/only do anything if it's reported 2 3

ATO hard to contact/hard to talk to/wait 90 minutes on the phone/hard to access information 3 4

ATO inefficient 2 3

ATO does not have the resources/staff to keep track of all employers 6 7

Lack of knowledge about what ATO does nett 12 15

No publicity about this role/don't hear about them in this role 3 4

Don't know anything/much/enough about the ATO 2 3

Don't know anything/much about it/Only been working a short time/only working here for a year 6 8

Just do/that's how I feel (NFI) 2 2

Overall lack of trust (ATO, government) nett 10 12

ATO don't have reputation for helping people/being fair with the public/go after the little person not big business 2 3

Don't trust them 5 6

Don't like bureaucrats/Government departments have a bad reputation/there are inadequacies in big Government

departments2 3

Poor experiences with super guarantee payments in the past nett 10 13

Employer didn't pay my superannuation/employer went broke and didn't get my super/know people who did not get

their super paid5 6

Hear of companies not paying super on time/going broke owing employees superannuation 3 4

They didn't check my employer/haven't got onto my employer/do not follow up on non-paying employers 2 3

Other answers 12 15

None 2 3

Don't know 3 4

Column n 100 125

GfK Australia

10.3 Awareness of superannuation-related tools

A high proportion (57%) was aware of the SuperSeeker tool which has been promoted in earlier campaigns. Meanwhile, awareness of the eligibility decision tool was significantly lower, at around 1 in 3 (37%) as shown in Figure 14: Awareness of super related tools.

Not surprisingly, in terms of the eligibility decision tool, there was higher awareness of this tool among males (43% - who were typically more likely to be full-time employees and generally more informed about superannuation matters), older employees (55-69 years old - 67%), those earning $65,000+ a year, full-time employees (61%) and those who currently receive superannuation (62%) as shown in Table 20: Awareness of super related tools by sub-groups.

Conversely, there was significantly lower awareness of this tool among the less informed audience groups, 18-24 year olds (37%), those in food/hospitality/tourism industries (45%) and those who do not currently (or are not sure if they do) receive superannuation guarantee (42%).

Figure 14: Awareness of super related tools


A3. Here are two tools and resources that are available to help you understand and check whether you are eligible for superannuation contributions. Which of these, if any, have you used or heard of

before today?

43

63

37

30

20

7

SuperSeeker - the tool that helps you find your super

Superannuation guarantee eligibility decision tool towork out if you're eligible for super contributions and

how much you should be receiving

0 20 40 60 80 100

Awareness of tools

Never heard of Heard of but never used Have used this before

%

37%

57%

GfK bluemoon

GfK Australia

Table 20: Awareness of super related tools by sub-groups






A3. Here are two tools and resources that are available to help you understand and check whether you are eligible for superannuation contributions. Which of these, if any, have you used or heard of

before today?

Column %

Heard of (total mentions)Total Male Female 18 to 24 25 to 34 35 to 54 55 to 69 Metro Regional

$5,825

py or

under

($450

pm)

$5,826 -

$20,799

py

$20,800-

$64,999

py

$65,000

py or

more

LOTE

Superannuation guarantee eligibility

decision tool to work out if you're eligible

for super contributions and how much

you should be receiving

37 43+ 31- 26- 34 40 43+ 39 34 32 39 38 41 50+

SuperSeeker - the tool that helps you

find your super57 62+ 52- 37- 58 59 67+ 58 55 48 54 58 67+ 61

Column n 1100 581 519 153 238 478 231 730 370 65 170 536 174 173

Column %

Heard of (total mentions)Total Full time Part time Casual

Unemplo

yed

(<12m)


Accounti

ng and

Financial

Services

Educatio

n /

Science

Food /

Hospitali

ty /

Tourism

Gets SG

No SG

(inc. Not

Sure)

Superannuation guarantee eligibility

decision tool to work out if you're

eligible for super contributions and

how much you should be receiving

37 42+ 35 32 27- 33 41+ 36 29 54+ 26- 33 41+ 27-

SuperSeeker - the tool that helps you

find your super57 61+ 56 48- 49 56 59 58 42- 73+ 53 45- 62+ 42-

Column n 1100 572 306 136 86 284 486 275 55 56 89 105 837 220

GfK bluemoon

GfK Australia

APPENDIX A: USING THIS RESEARCH

It is important that clients should be aware of the limitations of survey research.

Qualitative Research

Qualitative research deals with relatively small numbers of respondents and attempts to explore in–depth motivations, attitudes and feelings. This places a considerable interpretative burden on the researcher. For example, often what respondents do not say is as important as what they do. Similarly, body language and tone of voice can be important contributors to understanding respondents’ deeper feelings.

Client should therefore recognise:

that despite the efforts made in recruitment, respondents may not always be totally representative of the target audience concerned

that findings are interpretative in nature, based on the experience and expertise of the researchers concerned

Quantitative Research

Even though quantitative research typically deals with larger numbers of respondents, users of survey results should be conscious of the limitations of all sample survey techniques.

Sampling techniques, the level of refusals, and problems with non-contacts all impact on the statistical reliability that can be attached to results.

Similarly quantitative research is often limited in the number of variables it covers, with important variables beyond the scope of the survey.

Hence the results of sample surveys are usually best treated as a means of looking at the relative merits of different approaches as opposed to absolute measures of expected outcomes

The Role of Researcher and Client

GfK Australia believes that the researchers’ task is not only to present the findings of the research but also to utilise our experience and expertise to interpret these findings for clients and to make our recommendations (based on that interpretation and our knowledge of the market) as to what we believe to be the optimum actions to be taken in the circumstances: indeed this is what we believe clients seek when they hire our services. Such interpretations and recommendations are presented in good faith, but we make no claim to be infallible.

Clients should, therefore, review the findings and recommendations in the light of their own experience and knowledge of the market and base their actions accordingly.

GfK Australia

Quality Control and Data Retention

GfK Australia is a member of the Australian Market and Social Research Organisations (AMSRO) and complies in full with the Market Research Privacy Principles. In addition all researchers at GfK Australia are AMSRS members and are bound by the market research Code of Professional Behaviour.

GfK Australia is an ISO 20252 accredited company and undertakes all research activities in compliance with the ISO 20252 quality assurance standard

Raw data relating to this project shall be kept as per the requirements outlined in the market research Code of Professional Behaviour.

GfK Australia

APPENDIX B : QUESTIONNAIRE

ATO SUPER GUARANTEE

QUESTIONNAIRE (JN 5147)

RESEARCH OBJECTIVES

Market sizing snapshot and understanding of the superannuation market;


Awareness of and attitudes toward superannuation guarantee and the ATO’s role. SAMPLING

n=1100 Australians aged 18 years and above who are employed:

Two staged approach will be used for online sample recruiting. o A nationally representative sample of Australians will be invited to participate based on

demographic variables of age, gender and location (metro/regional and state) – reflecting the broader Australian population.

o Screen for working status (employment status and employer size). At this stage, quotas will be set to ensure the required achievements representing the employee market. We would allow other variables such as industry, age, gender and so on to fall out naturally after the initial screening and employer size quotas are applied.

Quota groups % of population Target minimum sample size (n=...)

Total 100% 1100

Employed by micro / small employers (1-19 employees)

70% 750

Employed by medium employers (20-199 employees) 25% 270

Employed by large employers (200 plus employees) 5% 50

PROGRAMMING NOTES

Text in normal script is to appear on screen.

Where emphasis is required for respondents, this is shown with underlines.

Text in CAPITALS is a programming instruction and is not to appear on screen.

Code numbers are used on this q’aire, however they are not to appear on the respondent screen – they are there for database set up only. Respondents will use check boxes, radio buttons, etc.

Question numbers are used on this q’aire, however they are not to appear on the respondent screen – they are for database set up only.

Respondents not to be able to go back – they can only go forward in the survey.

Screen to have ‘completion meter’ to show progress

All questions must be answered. If respondent tries to advance to the next page, a reminder message to come up to prompt missing response data

Each question on a new screen unless indicated. Indicated here with rules between each screen.

GfK Australia

Respondent ‘right mouse click’ to be disabled – respondents not to have the ability to copy product shots, ad pictures or MPEGs used in the research.

Ensure that open ended and other specify text boxes are larger so we can see the full space that text can be entered and the text entered is visible (i.e. I2, I4, I5, A1)

Grid questions (i.e. M4, – increase space / add blank rows between statements to make it easier to read in the grids)

OPENING SCREEN Thank you for taking the time to participate in this interesting and important survey. GfK Australia a social and market research company, is conducting this survey on behalf of the Australian Tax Office on the topic of superannuation guarantee which are contributions that your employer makes on your behalf to your superannuation fund. The information and opinions you provide will be used only for research purposes. The results will only be used once combined with the answers of others, and so your individual responses will be anonymous. Depending on your answers, the survey will take around 15 minutes to complete. A time indicator will appear in the screen to show your progress through the survey. INSTRUCTIONS SCREEN Before we start, just a few simple instructions on completing this survey. Please consider your answers carefully; you cannot go back during the survey. Please do not use the ‘back’ button on your internet browser. If you only partially complete the questionnaire, you can finish it later by clicking on the link in the original email invitation. This will take you back to where you were up to in the survey. Should you have any technical difficulties in the survey, you can contact our helpdesk by clicking on the SUPPORT button located top right of your screen.

GfK Australia

SCREENER ASK ALL. S1. What is your age? DP – PLEASE NOW USE THE FOLLOWING AGE BANDS RATHER THAN A TYPE IN RESPONSE. Please select one response only.

1. Under 18 2. 18 to 24 3. 25 to 34 4. 35 to 44 5. 45 to 54 6. 55 to 64 7. 65 to 69 8. 70 plus 9. Refused

TERMINATE IF AGED UNDER 18 OR OVER 70 - CODES 1,8,9 ASK ALL S2. Are you..... SR. FLASH GENDER. Please select one response only

1. Male 2. Female

ASK ALL S3. Where in Australia do you live? Please select one response only.

1. Sydney 2. Regional NSW 3. Melbourne 4. Regional VIC 5. Brisbane 6. Regional QLD 7. ACT 8. Adelaide 9. Regional SA 10. Perth 11. Regional WA 12. Darwin 13. Regional NT 14. Hobart 15. Regional TAS

CHECK QUOTAS FOR NATIONAL REPRESENTATION. ASK ALL S4. Thinking about your current work situation, are you? Please select one response only.

GfK Australia

1. Working full-time (35 hours or more per week) 2. Working, part-time (less than 35 hours per week) 3. Working on a casual basis 4. Unemployed for 12 months or less 5. Unemployed for more than 12 months 6. Retired 7. Never worked

TERMINATE IF UNEMPLOYED FOR MORE THAN 12 MONTHS, RETIRED OR NEVER WORKED – CODES 5,6,7 ASK IF EMPLOYED (S4=1-3) S4A. And are you...? ASK IF UNEMPLOYED FOR 12 MONTHS OR LESS (S4=4)

S4A. And in your last job, were you...? Please select one response only.

1. Working for an employer? 2. Working for yourself / own business (self-employed)?

TERMINATE IF SELF EMPLOYED (S4A=2) ASK IF EMPLOYED BY AN EMPLOYER (S4A=1) AND CURRENTLY EMPLOYED (S4=1-3) S5. Which of the following best describes the size of the organisation that you are currently working for? Please consider all full time staff and include yourself. If you are not sure, please put your best guess. ASK IF EMPLOYED BY AN EMPLOYER (S4A=1) AND UNEMPLOYED FOR 12 MONTHS OR LESS (S4=4) S5. Which of the following best describes the size of the organisation that you are were last working for? Please consider all full time staff and include yourself. If you are not sure, please put your best guess. Please select one response only.

1. Micro – 1 to 5 employees 2. Small - 6 to 19 employees 3. Medium - 20 to 199 employees 4. Large - 200 plus employees

DP TO CREATE EMPLOYER SIZE VARIABLES AND CHECK QUOTAS: MICRO/SMALL - S5=1-2 MEDIUM – S5=3 LARGE – S5=4- TO QUALIFY, MUST BE ANY OF S5 WITHIN QUOTA ALLOWANCE. ALL ELSE TERMINATE. SHOW TEXT: The remaining questions are about superannuation guarantee in Australia. Superannuation guarantee is the super contributions that your employer makes on your behalf to your superannuation fund.

GfK Australia

MARKET SIZE AND GENERAL AWARENESS OF SUPER M1. Thinking about yourself personally, how would you describe your interest in superannuation guarantee as a topic? Please select one response only.

1. Not at all interested 2. Somewhat interested 3. Interested but I wouldn’t actively seek out information 4. Very interested and would actively seek out information about it

1. M2. And how important is it to you personally, to have your employer pay superannuation contributions into your superannuation fund? Please select one response only.

1. Extremely important 2. Somewhat important 3. Neither important or unimportant 4. Not really important 5. Not at all important

M3. And how knowledgeable are you about superannuation entitlements and eligibility? Do you feel you are...? Please select one response only.

1. Extremely knowledgeable 2. Somewhat knowledgeable 3. Neither knowledgeable or not knowledgeable 4. Not really knowledgeable 5. Not at all knowledgeable

ATTITUDES TOWARDS SUPER (RELATIONSHIP WITH SUPER) M4. Here are a few statements some people have made about superannuation guarantee contributions - the contributions that your employer makes on your behalf to your superannuation fund in Australia. From your own perspective, how do much do you agree or disagree with the following statements...? Please select one response per row.

DP – PLEASE INSERT MORE SPACE / ADDITIONAL BLANK SPACE BETWEEN OPTIONS TO MAKE IT EASIER TO READ BETWEEN ROWS

ROTATE Strongly

agree Agree Neither

agree nor disagree

Disagree Strongly disagree

I know exactly what to do / where to go if I had

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questions about my super guarantee

Retirement is too far away for me to think much about

I would prefer not to rely on the government in my retirement

I’m worried that I should be taking more interest in my superannuation guarantee payments

I feel like I know very little about what I’m supposed to receive in superannuation guarantee payments from my employer

Most people working for an employer in Australia are eligible for compulsory superannuation contributions (or the superannuation guarantee)

Eligible employees should be receiving at least 9% of their current salary or wages as superannuation guarantee contributions from their employers

Employees are free to choose which superannuation fund they wish to put their superannuation guarantee contributions into

M6. There are different ways to tell if you are eligible to receive superannuation contributions from your employer. Based on your current knowledge, please indicate whether you were aware or unaware of the following statements. In order to receive superannuation guarantee contribution the following criteria must be met: Please select all that apply.

1. Aged 18-69 years old and paid $450 or more per month (before tax) by that employer 2. Aged 15-18 years old and paid $450 or more per month (before tax) by that employer 3. Aged 15-18 years old and work 30 hours or more a week or for that employer 4. Employed by an Australian employer 5. Working in Australia 6. Not sure 7. None of these

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IDENTIFY GAPS IN THE MARKET AND BARRIERS TO TAKING ACTION I1. Do you know if you receive superannuation guarantee contributions from your current employer? Please select one response only.

1. Yes I definitely receive super guarantee contributions from my employer 2. Yes I think I receive super guarantee contributions from my employer 3. I am not sure if I receive super guarantee contributions from my employer 4. No I don’t receive them 5. No and I am not entitled to them

DP TO CREATE VARIABLE SUPER – I1=1-3

NO SUPER – I1=4-5 ASK IF NOT SURE OR DON’T RECEIVE (I1=3, 4, 5) I2. And why is that? Please select all that apply.

1. I don’t qualify for it/ I’m not eligible 2. I don’t work enough hours to get it 3. I don’t earn enough to get it 4. My boss is not doing the right thing 5. I am not officially / legally employed (get paid in cash / under the table) 6. Any other reason (Specify) 7. I am not sure

ASK ALL I3. And have you ever needed to make a complaint about your rights or entitlements for superannuation guarantee contributions? Please select one response only.

1. Yes, and I made a complaint 2. Yes, but didn’t do anything about it 3. No, not needed to 4. Never thought about it

ASK IF HAD A COMPLAINT (I3=1/2)

I4. And what was the nature of your complaint? Please select all that apply.

1. Employer was not paying enough contributions (less than entitled) 2. Employer not paying my superannuation contributions at all 3. Other (Specify) 4. Can’t recall

ASK IF COMPLAINED (I3=1)

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I5. And who did you go to for this complaint about your superannuation contributions? Please select all that apply.

1. Your employer / HR or Accounts department 2. The ATO - Tax Office website 3. The ATO – Tax Office by phone / call centre 4. The ATO – Tax Office in person / shopfront 5. Your Superannuation fund 6. Professional Financial Adviser/Planner 7. Union 8. Ombudsman 9. Accountant 10. Lawyer 11. Media (newspapers, TV, radio) 12. Family/friends 13. Work colleagues 14. Internet (general) 15. Australia.gov.au website 16. Other [SPECIFY] 17. Don’t know

ASK IF COMPLAINED TO ATO (I5=2) I6. And thinking about your experience with the ATO when you made this complaint, how satisfied or dissatisfied were you with...? Please select one response per statement

DO NOT ROTATE

Very satisfied

Satisfied Neither satisfied nor dissatisfied

Dissatisfied Very dissatisfied

The advice provided by ATO staff

The action taken by ATO staff to resolve the complaint

The overall

experience in dealing with the ATO on this complaint

ASK IF I3=2 AND HAS SUPER: Earlier you mentioned you wanted to make a complaint but didn’t. Why didn’t you? ASK IF I3=2 AND NO SUPER

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Earlier you mentioned you were not receiving superannuation guarantee contributions. Is there any reason why you haven’t made any complaints about this? Please select all that apply. ROTATE

1. I didn’t want to make my employer angry 2. I was worried about losing my job 3. I don’t want superannuation contributions 4. I didn’t know how to go about making a complaint 5. I never got around to it 6. I haven’t had time to yet 7. Anything else? (Specify) 8. Don’t know

ATTITUDES AND AWARENESS TOWARDS SUPER AND ATO ROLE

A1. If you did want to make enquiries about superannuation contributions, where would you go? Please select all that apply.

1. Your employer / HR or Accounts department 2. The ATO - Tax Office website 3. The ATO – Tax Office by phone / call centre 4. The ATO – Tax Office in person / shopfront 5. Your Superannuation fund 6. Professional Financial Adviser/Planner 7. Union 8. Ombudsman 9. Accountant 10. Lawyer 11. Media (newspapers, TV, radio) 12. Family/friends 13. Work colleagues 14. Internet (general) 15. Australia.gov.au website 16. Other [SPECIFY] 17. Don’t know

A3. Here are two tools and resources that are available to help you understand and check whether you are eligible for superannuation contributions. Which of these, if any, have you used or heard of before today? Please select one per row.

Have used this before

Heard of but never used

Never heard of

superannuation guarantee eligibility decision tool to work out if you're eligible for

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super contributions and how much you should be receiving

SuperSeeker the tool that helps you find your super

ASK ALL A4. Before today, were you aware that the ATO (Australian Tax Office) is responsible for administering and ensuring employers are making superannuation contributions to employees in Australia? Please select one response

1. Yes, I knew this 2. No, I didn’t know this

ASK ALL A5. How confident are you in ATO’s management of the superannuation scheme in terms of informing and regulating employers to make superannuation contributions to employees? Please select one response

1. Extremely confident in the ATO 2. Fairly confident in the ATO 3. Neither confident or not confident 4. Not very confident in the ATO 5. Not at all confident in the ATO

ASK IF NOT CONFIDENT And why is that? OPEN-ENDED / TEXT BOX

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PROFILING DEMOGRAPHICS And now a few questions to help us classify your responses P1. How long have you been working for your current employer? Please select one response

1. A year or less 2. More than a year but less than 2 3. More than 2 years but less than 5 4. 5 years or more

P2. And how many hours do you typically work a week? Please select one response

1. 10 hours or less 2. 11-19 hours 3. 20-34 hours 4. 35 hours or more 5. It changes / varies week by week

ASK ALL P3. Which of the following industries do you work in? Please select all that apply

WILL CHANGE TO ANZSIC CODES ASK ALL P4. What is the highest level of education you have completed? Please select one response

1. Year 10 equivalent or below 2. Year 11 or equivalent 3. Year 12 or equivalent 4. Tertiary – Diploma, certificate or trade qualification 5. Tertiary – Bachelor/undergraduate degree 6. Tertiary – Post graduate (Masters or Doctorate) 7. Other (specify)

ASK ALL P5. Thinking about your current employment, what is your WEEKLY personal income before tax (excluding Superannuation contributions, commissions, salary sacrifice and any other automatic

deductions)? Please select one response

1. Nil income 2. $1-$112 ($1 - $5825 per year) 3. $113-$199 ($5826-$10,399 per year) 4. $200-$299 ($10,400-$15,599 per year) 5. $300-$399 ($15,600-$20,799 per year) 6. $400-$599 ($20,800-$31,199 per year)

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7. $600-$799 ($31,200-$41,599 per year) 8. $800-$999 ($41,600-$51,999 per year) 9. $1,000-$1,249 ($52,000-$64,999 per year) 10. $1,250-$1,499 ($65,000-$77,999 per year) 11. $1,500-$1,999 ($78,000-$103,999 per year) 12. $2,000 or more ($104,000 or more per year) 13. Prefer not to say

P6. Which of the following best describes your current household situation? Please select one response

1. Single with no children at home 2. Single with children at home 3. Couple with no children at home 4. Couple with children at home 5. Other SPECIFY

ASK ALL P7. Which of the following best describes the area in which you live? Please select one response

1. Within a capital city 2. Within a major regional city 3. Within a rural town or its surrounds 4. More than 5km from the nearest town.

ASK ALL P8. Are you from an Aboriginal or Torres Strait Islander background? Please select one response

1. Yes 2. No 3. I’d rather not say

P9. Is a language other than English regularly spoken in your household? Please select one response

1. Yes 2. No 3. I’d rather not say

IF P9=1. CALD P10. Which language other than English is spoken at home? Please select as many as apply

1. Arabic 2. Cantonese 3. Croatian

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4. Greek 5. Italian 6. Korean 7. Macedonian 8. Mandarin 9. Serbian 10. Spanish 11. Thai 12. Turkish 13. Vietnamese 14. Tagalog 15. Other (SPECIFY)

That is the end of the interview, thank you very much for your time.

superannuation guarantee research...employees / contractors in australia, overall and by specific...

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