Note: These rules may not apply to some employees where the amount that SG contributions are calculated on is specified in an industrial award, an existing agreement they have with their employer, a fund’s trust deed, or a law. If this applies, you will need to refer to these arrangements. The amount that SG contributions are calculated on for most employees generally includes the following types of payments:. Salary and wages not including overtime (however if an employee has agreed to work a certain number of hours, those hours are the employee’s ordinary hours of work) Allowances (other than a reimbursement of expenses) Bonuses that relate to performance Commissions Over-award payments Shift loading Casual loading Workers compensation payments, including top-up payments, paid by the employer, where work is performed Pay for annual holiday leave taken Government (wage) subsidies (eg Newstart allowance) Pay for sick leave taken Pay for long service leave taken Director’s fees Payments for performance in, or provision of services relating to entertainment, sport promotions, films, discs, tapes, TV or radio. Payments to a contractor who is taken to be an employee under the Superannuation Guarantee (Administration) Act 1992 Salary or wages paid to former employees
The following types of payments are generally not included in the amount that SG contributions are calculated on:
Overtime Reimbursement of expenses (eg travel costs) Bonuses that don’t relate to specific performance criteria (eg Christmas bonuses) Benefits subject to fringe benefits tax Workers compensation payments (including top-up payments) where no work is performed Top-up payments (eg when serving on jury duty or with reserve forces etc) Payments when on maternity or paternity leave Annual leave loading Accrued annual leave, long service leave and sick leave paid as a lump sum on termination Payments in lieu of notice Redundancy payments Other payments paid by an employer on termination of employment Dividends Partnership and trust distributions Payments for entering into a restraint of trade agreement Payments for domestic or private work (not as part of a business) under 30 hours per week
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