#EveryoneNeedsAPlan: Director Penalty Notice for Employee Entitlements

The ATO has the ability to make company directors personally liable for company debts including employee entitlements such as superannuation

• If your business is structured as a company and you are the director you will be personally liable for unpaid employee entitlements, including superannuation
• The ATO may issue a Director Penalty Notice (DPN) for unpaid employee entitlements and if you as a director of your company receive one, then you need to take immediate action
• This means if the employee entitlements, such as superannuation, are not paid by the company then the director's personal assets, including home, cash savings, etc., may be at risk
• If you have received a DPN and you need help contact us