Sunday, 14 October 2012

Super on entitlements

Hi Platinum
Do we need to pay Super on the employees holiday like annual leave and sick leave as well ?
How about  unused annual leave  ? Thanks heaps.

1 comment:

  1. Thanks for the question Angela

    Super Guarantee Contribution (SGC)is only payable on ordinary time earnings. This means it is payable for annual leave and sick leave payments as they form ordinary time earnings.

    SGC is not payable for overtime payments. Also, if there is unused annual leave payments, and the person is terminated, SGC is not payable.

    Good luck