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按照ATO下面查到的材料
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 Co妹妹onwealth, 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 co妹妹ission.
From 1 July 2008 all employers will be required to calculate the minimum contributions using what you earn for your ordinary hours of work.
是否说一定只有是ordinary time里发生的pay都有Super,那末那些penalty呀,loading呀都应该是有super的,然而over time就不该该付super, 是这么了解么?
那末还有哪些pay是不付super的呢?
谢谢! |
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