Is super guarantee payable on Redundancy payments?

[Shyamala_S]

Just wondering if super guarantee is payable on redundancy payments and annual leave pay? 

[Neil_M · Accepted solution]

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

[Shyamala_S]

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

[DuncanS]

@Shyamala_S @Neil_M

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