Superanuation obligation for employee on workers compensation

 Author: PayrollDeanne(Taxicorn)Taxicorn

ATO Certified Response9 May 2024

Hiya @tdilger 👋

So, there are two different payments here:

1. Workers' compensation absence - as per ATO SGR 2009/2 P76
2. Workers' compensation attendance (return to work) - as per ATO SGR 2009/2 P68

Those are the minimum SG obligations according to the SGAA 1992. However, if your employee is covered by an Award, Agreement or other industrial instrument, there may be additional SG obligations, similar to the GRIA Clause 20.5(b):

20.5              Absence from work

Subject to the governing rules of the relevant superannuation fund, the employer must also make the superannuation contributions provided for in clause 20.2 and pay the amount authorised under clause 20.3(a) or 20.3(b):

(a)         Paid leave—while the employee is on any paid leave;

(b)        Work-related injury or illness—for the period of absence from work (subject to a maximum of 52 weeks) of the employee due to work-related injury or work-related illness provided that:

(i)           the employee is receiving workers compensation payments or is receiving regular payments directly from the employer in accordance with the statutory requirements; and

(ii)         the employee remains employed by the employer.

Obviously, in your payroll, you have separate pay codes for the WC absence and the WC (RTW) attendance, as they are reported separately in STP2.

Deanne