We, in NSW, recently hire a casual employee and pay an ordinary pay rate + 25% casual loading.
Is superannuation payable on casual loading (25% casual loading on ordinary pay rate)??
Thank you
Mary Duong
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Hiya @maryduong 👋
Which state you are in doesn't influence your superannuation guarantee obligations 😉
Yes, casual loading is ordinary time earnings so super guarantee is payable, as per the ATO SGR 2009/2 paragraph 237 that states:
237. Casual employees, including part-time casuals, are usually not entitled to paid leave or paid public holidays.[16] Instead they receive a higher rate of pay (a 'casual loading') which is referable to their ordinary hours of work and therefore OTE, unless paid in respect of overtime hours worked.
Deanne
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Hiya @maryduong 👋
Which state you are in doesn't influence your superannuation guarantee obligations 😉
Yes, casual loading is ordinary time earnings so super guarantee is payable, as per the ATO SGR 2009/2 paragraph 237 that states:
237. Casual employees, including part-time casuals, are usually not entitled to paid leave or paid public holidays.[16] Instead they receive a higher rate of pay (a 'casual loading') which is referable to their ordinary hours of work and therefore OTE, unless paid in respect of overtime hours worked.
Deanne