Superannuation guarantee obligations on termination of employment

When determining whether particular types of payments made by an employer to their employee are subject to Superannuation Guarantee, regard always needs to be had to the Superannuation Guarantee (Administration) Act 1992 (SGAA) and ruling SGR 2009/2.

The key test to determine whether a particular payment is subject to superannuation guarantee is to firstly determine whether the payment represents Ordinary Times Earnings (OTE).

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