讨论一个关于superannuation的问题

nikyxin

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！

Gladys123

Using ordinary time earnings to calculate the super guarantee
                                       
What are ordinary time earnings?

From 1 July 2008, you must use ordinary time earnings, as defined in the superannuation guarantee law, to calculate the minimum super guarantee contributions required for your eligible employees. This ensures all eligible employees are treated the same for super guarantee purposes.

Ordinary time earnings are generally what your employees earn for their ordinary hours of work, including:

    * over-award payments
    * bonuses
    * commissions
    * allowances.

An 'employee's ordinary hours of work' are the hours specified as his or her ordinary hours of work under the relevant award or agreement, or under the combination of such documents, that governs the employee's conditions of employment.

If the ordinary hours of work are not specified in a relevant award or agreement, the 'ordinary hours of work' are the normal, regular, usual or customary hours worked by the employee, as determined by all the circumstances of the case. This is not necessarily the minimum or maximum number of hours worked or required to be worked.

Overtime payments

Payments for work performed during hours outside an employee's ordinary hours of work are not ordinary time earnings. This is so whether the payments are calculated at an hourly rate or the employee gets a specific loading, or an annualised or lump sum component of a total salary package, that is expressly referable to overtime hours as remuneration for overtime hours worked.

However, where overtime amounts cannot be distinctly identified, the hours actually worked will be included in ordinary hours of work.

ann

Car Allowance 应该是不计 super 的

chenpu

you can find the detail from the below links:

http://www.ato.gov.au/businesses ... =/content/39205.htm

http://www.ato.gov.au/businesses ... amp;page=3#P38_3481