Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
BA1(Enthusiast)Enthusiast
25 Mar 2022

Hello,

We have a 15 years old casual employee and last month they were paid above $450. They worked 30.5 only one week and the total Gross payment is equal to $383. Do we have to pay Super only on these week wages, i.e. $383?

Due to ongoing problems with the Payroll software, the system has calculated $34 more SG on his wages for July 21 so the Superannuation for this employee was overpaid. I audited his wages from 1 July 21 and found that no Super was calculated for Dec 21 when the employee has worked one week 34 hours and the total wages for the month exceed $450.

If we offset the overpayment of SG for July 21 against the missing SG calculated for Dec 21, the difference that we have to pay is $5 ( rounded). Do we have to lodge SGC statement for these $5 due last quarter or we can pay this quarter?

714 views
2 replies
714 views
2 replies

Most helpful response

Most helpful reply

RachATO(Community Support)Community Support
28 Mar 2022

Hi @BA1,


If the under 18 employee was paid $450 or more for the calendar month, but they worked more than 30 hours on just one of those weeks, the super is payable only for the week they exceeded 30 hours.


The super guarantee charge (SGC) and SGC statement still need to be paid and lodged if the employee's super hasn't been paid on time and as yet hasn't been forwarded to the super fund. Although you can make a late payment to the employee's super fund, the SGC obligations remain the same and it might be easier to just make the one payment to us.


Hopefully the Payroll issues are resolved for you soon.

All replies

Most helpful reply

RachATO(Community Support)Community Support
28 Mar 2022

Hi @BA1,


If the under 18 employee was paid $450 or more for the calendar month, but they worked more than 30 hours on just one of those weeks, the super is payable only for the week they exceeded 30 hours.


The super guarantee charge (SGC) and SGC statement still need to be paid and lodged if the employee's super hasn't been paid on time and as yet hasn't been forwarded to the super fund. Although you can make a late payment to the employee's super fund, the SGC obligations remain the same and it might be easier to just make the one payment to us.


Hopefully the Payroll issues are resolved for you soon.

Loading
Superannuation under 18 years issue | ATO Community