Super on ETP excess maximum super contribution base

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 · Accepted Answer

RichATO · Answer

There is no special treatment of superannuation under the Superannuation Guarantee requirements for ETPs. So you are correct in identifying that your employer obligation is to pay super up to the maximum super contribution base (MSCB). You are not required to pay SG on the salary amount over this limit. Superannuation guarantee is payable on an employees ordinary time earnings (OTE). In answer to your question about making a payment in lieu of notice over 6 months, yes you would have to pay the superannuation guarantee amount up to the MSCB for this period as payments in lieu of notice are considered to be part of OTE. You can read more about ordinary time earnings and employment termination payments here on our web site. I hope this helps. RichATO

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