Is superannuation paid on casual loading in NSW?

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 · Accepted Answer

PayrollDeanne · Answer

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 (https://www.ato.gov.au/law/view/document?LocID=%22SGR%2FSGR20092%2FNAT%2FATO%2FatH235%22&PiT=99991231235958#H235) paragraph 237 that states: 237. Casual employees, including part-time casuals, are usually not entitled to paid leave or paid public holidays.[16] (https://www.ato.gov.au/law/view/document?LocID=%22SGR%2FSGR20092%2FNAT%2FATO%2Ffp16%22&PiT=99991231235958#fp16) 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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