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vince-07(Initiate)Initiate
18 Jan 2022

Hi there is super paid on long service leave to an employee that has worked for approx 8 years and is leaving

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1,159 views
1 replies

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BlakeATO(Community Support)Community Support
ATO Certified Response19 Jan 2022

Hi @vince-07


It depends on if the employee takes the leave before termination, or if they are paid out as a result of termination.


If they take the leave while still employed, even if it's as their last weeks, or cashed out before termination, it is ordinary time earnings and super guarantee is payable.


If the leave is paid out on termination, it is not an ordinary time earning, and super is not payable.


You can read about what is an ordinary time earning on out website.

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Most helpful replyATO Certified Response

BlakeATO(Community Support)Community Support
ATO Certified Response19 Jan 2022

Hi @vince-07


It depends on if the employee takes the leave before termination, or if they are paid out as a result of termination.


If they take the leave while still employed, even if it's as their last weeks, or cashed out before termination, it is ordinary time earnings and super guarantee is payable.


If the leave is paid out on termination, it is not an ordinary time earning, and super is not payable.


You can read about what is an ordinary time earning on out website.

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Is super paid on long service leave pro rata | ATO Community