I received a redundancy package, I had a significant amount of annual leave and loading owed. Should superannuation guarantee payments be made on the annual leave?
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Superannuation Guarantee is payable on any ordinary time earnings. Generally, Annual Leave falls under the definition of ordinary time earnings. The exception to this rule is when it forms part of a lump sum pay-out upon termination.
So based on this, the answer would be no. There is more details on this in paragraph 8 of the below link
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Superannuation Guarantee is payable on any ordinary time earnings. Generally, Annual Leave falls under the definition of ordinary time earnings. The exception to this rule is when it forms part of a lump sum pay-out upon termination.
So based on this, the answer would be no. There is more details on this in paragraph 8 of the below link
Superannuation Guarantee Ruling
If you received an employee termination payment (ETP), as @Sandgroper-Zac advised, SG is not payable on unused annual leave and unused long service leave paid out in an ETP.
You can view this information under Super for employers, how much to pay. Check out termination payments, OTE column.
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