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根据ATO上面查到的资料
If you are entitled to super guarantee payments, your employer must pay a minimum of 9% of your earnings base into your super account.
Your earnings base may be stated in an award, an agreement or contract with your employer, an occupational super arrangement or a law of the Commonwealth, a State or a Territory.
If none of these applies to you, your earnings base will be based on ‘ordinary time earnings’. This is what you earn for your ordinary hours of work, which generally includes your ordinary pay, over-award payment, shift loading and commission.
From 1 July 2008 all employers will be required to calculate the minimum contributions using what you earn for your ordinary hours of work.
是不是说一定只要是ordinary time里产生的pay都有Super,那么那些penalty呀,loading呀都应该是有super的,但是over time就不应该付super, 是这么理解么?
那么还有哪些pay是不付super的呢?
谢谢! |
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