Just wondering if super guarantee is payable on redundancy payments and annual leave pay?
Hi Shyamala_S
If you weren’t sure on whether a particular payroll category should be included as part of the superannuation guarantee calculation, I recommend checking with FairWork Australia or the ATO. They will be able to advise you of whether or not a particular payroll category should be included as part of the superannuation guarantee calculation
Hi Shyamala_S
If you weren’t sure on whether a particular payroll category should be included as part of the superannuation guarantee calculation, I recommend checking with FairWork Australia or the ATO. They will be able to advise you of whether or not a particular payroll category should be included as part of the superannuation guarantee calculation
Thanks Neil, I checked with the ATO and with reference to SGR 2009/2 ruling, it is not required to pay super on genuine redundancy payment as they are not OTE but any AL & SL payments will attract super. File attached for future reference
Shyamala,
Thank you for providing SGR 2009/2.
Have a look at page 18 of the Ruling
Unused Annual Leave is not OTE.
I understand SG is not paid on unused Annual Leave.
Duncan
