SG Obligations after death of an employee: ATO ID 2014/31

The ATO has confirmed that where salary or wages have accrued but are unpaid to a deceased member (and therefore paid to the estate) the employer will also be required to make SG contributions in respect of the salary or wages.  

If the employer does not make sufficient SG contributions in respect of the salary or wages by the due date (28 days after the end of the quarter in which salary or wages were paid) the employer will be liable to superannuation guarantee charge in respect of superannuation guarantee shortfall.