We provide a company income protection policy where the employees can elect in and have the premiums deducted from their pay. If they make a claim and it is approved the insurer pays the income protection payments to us as the employer and we then pay it to the employee.
Are we, the employer supposed to pay Super guarantee on top of the income protection amount that we have on-paid to the employee if they have not returned to work like Workers compensation works? Or are we to pay it on any payments when they have returned to work on restricted duties or is it paid on all of the payments?
Is it also exempt like Workers compensation payments for Payroll Tax in WA?