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?