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Is annual leave loading subject to the superannuation guarantee?

ABA Tech Talk

Is annual leave loading subject to the superannuation guarantee? Yes, no, maybe it changed…The ATO publish the Ordinary Time Earnings (OTE) Checklist as a guide. Read more: https://www.ato.gov.au/Business/Super-for-employers/How-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

A common curly question we get from members is whether annual leave loading attracts super. The answer is less clear-cut than you might think.

Read more:

https://www.ato.gov.au/Business/Super-for-employers/How-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

ABN Bookkeepers Knowledge Base – Edition 66

Category
ABA
Published
26 Mar 2019
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