The business I work for is wanting to explore a sign on bonus for roles that are hard to fill. This incentive is a once off payment agreed at the time of signing and paid as a lump sum in their first paycheck. It is not related to working hours, performance, gratuities etc and is purely an incentive to attract talent and hire. Would this bonus require super contribution?
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List of payments that are ordinary time earnings | Australian Taxation Office (ato.gov.au)
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List of payments that are ordinary time earnings | Australian Taxation Office (ato.gov.au)