请问这种情况该不该给员工付养老金啊？

lovelove

我们有个员工3个月前辞职离开公司的，现在公司发前半年的奖金，因为他是7月初辞职，刚好前半年（1月-6月）的奖金他还有，所以决定仍然发给他，但是他已经辞职3个月了，请问这笔钱是不是也要照常给他付9.25%的superannuation啊？

多谢各位会计前辈

xinhang

performance bonus does not attract superannuation

lovelove

xinhang 发表于 2013-10-4 15:59
performance bonus does not attract superannuation

从09年以后的都要付的吧，我是一直都给付的，如果不付，可以给公司省下好多了

chenxicq

根据ATO目前规定，super是根据OTE（ordinary time earning）计算的。performance bonus是包含在OTE里面的，所以要pay super。但是你们公司真厚道，人走了还给pay。我们公司，人走了就直接cut掉了。

lovelove

chenxicq 发表于 2013-10-5 11:02
根据ATO目前规定，super是根据OTE（ordinary time earning）计算的。performance bonus是包含在OTE里面的， ...

是很厚道，老板朴实得让我无语

seaview

lovelove 发表于 2013-10-5 12:32
是很厚道，老板朴实得让我无语

这也许是他成为老板的主要原因

fiya

哇，楼主什么公司？还招人么？

cycwong21

Ordinary time earnings (OTE)

Until mid-2008, employers were faced with two definitions of OTE when calculating employer superannuation contributions: the applicable SG Ruling of the ATO and the definition of OTE under the applicable award/agreement, with the latter usually prevailing. However, one definition of OTE now applies, with a recent SG Ruling by the ATO operative from 1 July 2009.

This Ruling now provides the only definition of OTE for the purposes of calculating employer superannuation contributions with respect to employees under an industrial instrument. An employee with a definition of OTE under their individual contract of employment that provides a more beneficial outcome with respect to employer superannuation contributions will prevail over the SG Ruling. SGR 2009/2 applies to payments made to employees in the quarter commencing 1 July 2009 and all later quarters. The Ruling replaces previous superannuation guarantee rulings SGR 94/4 and SGR 94/5. The table of payments is as follows:

Amounts INCLUDED

Over award payments; shift loadings; commission payments; allowances or loadings related to an employee’s work, eg casual loading, site allowance, dirt allowance, freezer allowance, danger allowance, retention allowance, etc; bonuses related to ordinary hours of work, eg performance bonus, bonus labelled as ‘ex-gratia’ but in respect of ordinary hours of work, Christmas bonus; piece rates; paid leave and holiday pay; lump sum arrears payments of unused leave or salary and wages (other than on termination); payments in lieu of notice; workers compensation (returned to work); directors’ fees.

Amounts EXCLUDED

Overtime payments; lump sum payments on termination, eg payment in lieu of unused sick leave, annual leave or long service leave payments; on call or availability allowance (except doctors); paid parental leave or other kinds of ancillary leave; leave loadings; ‘top up’ payments, eg jury service payments, defence reserve forces; private or domestic work under 30 hours per week; fringe benefits and other non-cash payments; some workers compensation payments (not working); expense allowance payments and reimbursement of expenses incurred by the employee; redundancy payments; payments for unfair dismissal.

http://www.workplaceinfo.com.au/ ... uation-guarantee-sg

gifox

我怎么听说一般公司这种情况就连那个奖金也不会追发？

lovelove

gifox 发表于 2013-10-5 13:52
我怎么听说一般公司这种情况就连那个奖金也不会追发？

奖金已经给发完了，super也不少，不知道该不该给付？