Superannuation not calculating for a casual employee who commenced employment 01 Feb 2020

Question

Earnings per month

Feb-20         96.75  Mar-20      320.25  Apr-20      114.00  May-20      299.25  Jun-20      342.57  Gross   1,172.82multiply by 9.50 %                  111.42        Jul-20      138.38  Aug-20      307.51  Sep-20      292.13  Oct-20      107.63  Nov-20      199.88  Dec-20         92.25  Jan-21                -    Feb-21      123.01  Mar-21      215.25  Apr-21      199.88  May-21      169.13  Jun-21      246.01  Gross   2,091.06multiply by 9.50 %                  198.65

Is this calculation correct?

Kind Regards,

Tiu

Steven_M · Accepted Answer

Hi @Tiu

From what I can see, based on the normal superannuation calculations, no superannuation should have been calculated for that employee.

ATO: Work out if you have to pay super

Generally, if you pay an employee $450 or more (before tax) in salary or wages in a calendar month, you must also pay super guarantee for them.

As the employee has not reached that threshold for the calendar month no superannuation should be calculated.